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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>General Anti-Avoidance Rule: new framework to declare impermissible avoidance arrangements and fix binding tax consequences.</h1> The Bill revises income-tax levy and TDS rates for 2013-14, amends definitions of agricultural income and capital asset by prescribing aerial distance thresholds from municipalities, expands targeted exemptions and deductions (insurance, securitisation trusts, buy-back income, housing loan interest and equity savings), introduces section 32AC for investment-linked deductions with recapture rules, and enacts a comprehensive General Anti-Avoidance Rule (Chapter X-A) with procedural mechanisms including Commissioner referrals and an Approving Panel to declare impermissible avoidance arrangements and determine tax consequences.

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