General Anti-Avoidance Rule omission removes Chapter X-A, restoring the tax statute framework from April 1, 2014. Clause 23 proposes the legislative deletion of Chapter X-A of the Income-tax Act, thereby removing the General Anti-Avoidance Rule as previously inserted; the repeal is expressed to take effect from 1st April, 2014, restoring the statute's framework without Chapter X-A from that date.