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...
Section 94B-Limitation on interest deduction in certain cases
Section 94B of the Income Tax Act: Limitation on interest deduction in certain cases (1) Notwithstanding anything contained in this...
Section 94B of the Income Tax Act
Section 94B of the Income Tax Act: Limitation on interest deduction in certain cases (1) Notwithstanding anything contained in this...
Section 94A of the Income Tax Act
Section 94A of the Income Tax Act: Special measures in respect of transactions with persons located in notified jurisdictional area...
Section 94-Avoidance of tax by certain transactions in securities
Section 94 of the Income Tax Act: Avoidance of tax by certain transactions in securities (1) Where the owner of...
Section 94 of the Income Tax Act
Section 94 of the Income Tax Act: Avoidance of tax by certain transactions in securities (1) Where the owner of...
Section 93-Avoidance of income-tax by transactions resulting in transfer of income to non-residents
Section 93 of the Income Tax Act: Avoidance of income-tax by transactions resulting in transfer of income to non-residents (1)...
Section 93 of the Income Tax Act
Section 93 of the Income Tax Act: Avoidance of income-tax by transactions resulting in transfer of income to non-residents (1)...
Section 92F of the Income Tax Act
Section 92F of the Income Tax Act: Definitions of certain terms relevant to computation of arm's length price, etc. In sections...