X-A
ITA 1961 · Chapter X-A
A
8 sections authoredUp to AY 2025-26
Sections in this chapter
- 95
Section 95 — GAAR -- Application of General Anti-Avoidance Rule
STATUTORY ARCHITECTURE — 18-ROW MAP
- 96
Section 96 — IAA Definition (Within GAAR)
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- 97
Section 97 — Lack of Commercial Substance Test
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- 98
Section 98 — GAAR Consequences
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- 99
Section 99 — Treatment of Connected Persons
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- 100
Section 100 — GAAR Applies in Addition - Lieu
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- 101
Section 101 — Procedural Guidelines
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- 102
Section 102 — GAAR Definitions
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