https://www.taxtmi.com/acts?id=51715 Definitions establish an interpretive framework for the Chapter: an accommodating party participates to obtain a tax benefit; "arrangement" and "asset" are broadly defined to include steps, transactions, schemes and property; "connected person" captures relatives, directors, partners, members and entities with substantial interests; "fund" covers cash and equivalents; "step" means measures or actions in a series; and tax benefit includes reductions, avoidance, deferral, increased refunds or effects on income or losses including via a tax treaty. en-us Thu, 14 Aug 2025 11:23:08 +0530 Wed, 27 Aug 2025 18:16:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51715 Definitions establish an interpretive framework for the Chapter: an accommodating party participates to obtain a tax benefit; "arrangement" and "asset" are broadly defined to include steps, transactions, schemes and property; "connected person" captures relatives, directors, partners, members and entities with substantial interests; "fund" covers cash and equivalents; "step" means measures or actions in a series; and tax benefit includes reductions, avoidance, deferral, increased refunds or effects on income or losses including via a tax treaty. Act-Rules Income Tax Thu, 14 Aug 2025 11:23:08 +0530 https://www.taxtmi.com/acts?id=51715