https://www.taxtmi.com/acts?id=51714 The Chapter establishes the general anti-avoidance rule as an overarching mechanism governing tax liability, providing that its provisions apply either in addition to or in lieu of any other basis for determining tax and that application and scope are to be governed by prescribed guidelines and conditional requirements. en-us Thu, 14 Aug 2025 11:22:42 +0530 Wed, 27 Aug 2025 18:15:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51714 The Chapter establishes the general anti-avoidance rule as an overarching mechanism governing tax liability, providing that its provisions apply either in addition to or in lieu of any other basis for determining tax and that application and scope are to be governed by prescribed guidelines and conditional requirements. Act-Rules Income Tax Thu, 14 Aug 2025 11:22:42 +0530 https://www.taxtmi.com/acts?id=51714