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Section -95 (Income Tax Act)

Applicability of General Anti-Avoidance Rule

Section -96 (Income Tax Act)

Impermissible avoidance arrangement

Section -97 (Income Tax Act)

Arrangement to lack commercial substance

Section -98 (Income Tax Act)

Consequences of impermissible avoidance arrangement

Section -99 (Income Tax Act)

Treatment of connected person and accommodating party

Section -100 (Income Tax Act)

Application of this Chapter

Section -101 (Income Tax Act)

Framing of guidelines

Section -104 (Income Tax Act)

Income-tax on undistributed income of certain companies

Section -105 (Income Tax Act)

Special provisions for certain companies

Section -106 (Income Tax Act)

Period of limitation for making orders under section 104

Section -107 (Income Tax Act)

Approval of Inspecting Assistant Commissioner for orders under section 104

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