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        Section 25 - Omission of Chapter X-A relating to General Anti-Avoidance Rule.

        Finance Act, 2013
        Part I
        Income-tax

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        Chapter X-A omission removes the General Anti-Avoidance Rule from the Income-tax Act, effective 1 April 2014. Omission of Chapter X-A removes the statutory General Anti-Avoidance Rule from the income-tax framework by repealing the entire chapter and withdrawing the GAAR provisions inserted into the Act.
                        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.

                              Chapter X-A omission removes the General Anti-Avoidance Rule from the Income-tax Act, effective 1 April 2014.

                              Omission of Chapter X-A removes the statutory General Anti-Avoidance Rule from the income-tax framework by repealing the entire chapter and withdrawing the GAAR provisions inserted into the Act.


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