ICAI Empanelment to act as Observers at Examination Centres
Empanelment of Members to act as Observers at the Examination Centres for The Chartered Accountants Examinations December – 2021 THE...
Month: September 2021
Section 102 of the Income Tax Act
Section 102 of the Income Tax Act: Definitions In this Chapter, unless the context otherwise requires,— (1) "arrangement" means any...
Section 101 of the Income Tax Act
Section 101 of the Income Tax Act: Framing of guidelines The provisions of this Chapter shall be applied in accordance...
Section 100 of the Income Tax Act
Section 100 of the Income Tax Act: Application of this Chapter The provisions of this Chapter shall apply in addition...
Section 99 of the Income Tax Act
Section 99 of the Income Tax Act: Treatment of connected person and accommodating party For the purposes of this Chapter,...
Section 98 of the Income Tax Act
Section 98 of the Income Tax Act: Consequences of impermissible avoidance arrangement.31 (1) If an arrangement is declared to be...
Section 97 of the Income Tax Act
Section 97 of the Income Tax Act: Arrangement to lack commercial substance (1) An arrangement shall be deemed to lack...
Section 96-Impermissible avoidance arrangement
Section 96 of the Income Tax Act: Impermissible avoidance arrangement (1) An impermissible avoidance arrangement means an arrangement, the main...
Section 96 of the Income Tax Act
Section 96 of the Income Tax Act: Impermissible avoidance arrangement (1) An impermissible avoidance arrangement means an arrangement, the main...
Section 95 of the Income Tax Act
Section 95 of the Income Tax Act: Applicability of General Anti-Avoidance Rule.30 (1) Notwithstanding anything contained in the Act, an...