https://www.taxtmi.com/acts?id=17939 The General Anti-Avoidance Rule: the provisions of this Chapter shall apply in addition to, or in lieu of, any other basis for determination of tax liability, thereby modifying or supplementing existing bases for determining an assessee's tax liability. en-us Wed, 22 May 2013 12:27:52 +0530 Thu, 28 Aug 2025 14:12:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=17939 The General Anti-Avoidance Rule: the provisions of this Chapter shall apply in addition to, or in lieu of, any other basis for determination of tax liability, thereby modifying or supplementing existing bases for determining an assessee's tax liability. Act-Rules Income Tax Wed, 22 May 2013 12:27:52 +0530 https://www.taxtmi.com/acts?id=17939