https://www.taxtmi.com/manuals?id=4438 General Anti-Avoidance Rule applicability is described as operating in addition to, or in lieu of, other bases for determination of tax liability. Under the Income Tax Act, 2025, section 183 applies Chapter XI on that basis, while section 184 subjects its operation to prescribed guidelines and conditions. The linked rules address exceptions to GAAR, determination of consequences of impermissible avoidance arrangements, procedural notices and forms for reference, and time limits for issuing notice. The text also identifies corresponding provisions under sections 100 and 101 of the Income Tax Act, 1961 for Chapter X-A. en-us Tue, 23 Jan 2024 15:12:00 +0530 Mon, 13 Jul 2026 11:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4438 General Anti-Avoidance Rule applicability is described as operating in addition to, or in lieu of, other bases for determination of tax liability. Under the Income Tax Act, 2025, section 183 applies Chapter XI on that basis, while section 184 subjects its operation to prescribed guidelines and conditions. The linked rules address exceptions to GAAR, determination of consequences of impermissible avoidance arrangements, procedural notices and forms for reference, and time limits for issuing notice. The text also identifies corresponding provisions under sections 100 and 101 of the Income Tax Act, 1961 for Chapter X-A. Manuals Income Tax Tue, 23 Jan 2024 15:12:00 +0530 https://www.taxtmi.com/manuals?id=4438