https://www.taxtmi.com/acts?id=17827 Amendment adds an express provision permitting the Authority to determine whether a proposed arrangement by a resident or non-resident is an impermissible avoidance arrangement, replacing a prior sub-clause, and modifies clause (b) by omitting a sub-clause, changing terminal conjunctions, and inserting a new sub-clause to link clause (b) to the newly inserted clause (a)(iv). en-us Tue, 14 May 2013 15:22:16 +0530 Tue, 18 Nov 2025 13:01:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=17827 Amendment adds an express provision permitting the Authority to determine whether a proposed arrangement by a resident or non-resident is an impermissible avoidance arrangement, replacing a prior sub-clause, and modifies clause (b) by omitting a sub-clause, changing terminal conjunctions, and inserting a new sub-clause to link clause (b) to the newly inserted clause (a)(iv). Act-Rules F. Acts / Amendment Acts Tue, 14 May 2013 15:22:16 +0530 https://www.taxtmi.com/acts?id=17827