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        Clause 25 - Amendment of section 95.

        Finance Bill, 2015
        Chapter III
        DIRECT TAXES - Income-tax

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        General Anti Avoidance Rule applicability modified to target specified future assessment years, clarifying prospective application and renumbering provision. Section 95, which allows treating arrangements as impermissible avoidance arrangements with consequences determined under Chapter X-A, is renumbered as sub section (1) and a new sub section (2) is inserted to provide that Chapter X-A shall apply only in respect of assessment years beginning on or after a specified future assessment year.
                          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.

                                General Anti Avoidance Rule applicability modified to target specified future assessment years, clarifying prospective application and renumbering provision.

                                Section 95, which allows treating arrangements as impermissible avoidance arrangements with consequences determined under Chapter X-A, is renumbered as sub section (1) and a new sub section (2) is inserted to provide that Chapter X-A shall apply only in respect of assessment years beginning on or after a specified future assessment year.


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