https://www.taxtmi.com/acts?id=17934 The General Anti-Avoidance Rule permits declaring an arrangement entered into by an assessee an impermissible avoidance arrangement and determining tax consequences therefrom under the Chapter; the rule applies to any step in, or part of, the arrangement as well as to the arrangement as a whole. en-us Wed, 22 May 2013 12:19:16 +0530 Thu, 28 Aug 2025 14:10:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=17934 The General Anti-Avoidance Rule permits declaring an arrangement entered into by an assessee an impermissible avoidance arrangement and determining tax consequences therefrom under the Chapter; the rule applies to any step in, or part of, the arrangement as well as to the arrangement as a whole. Act-Rules Income Tax Wed, 22 May 2013 12:19:16 +0530 https://www.taxtmi.com/acts?id=17934