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Section -96 (Income Tax Act)

Impermissible avoidance arrangement

Section -97 (Income Tax Act)

Arrangement to lack commercial substance

Circular No.4 /1/2017-GST (Circulars- CGST)

Issues related to Bond/Letter of Undertaking for exports without payment of integrated tax – Reg.

Circular No.5 /1/2017-GST (Circulars- CGST)

Clarification on issues related to furnishing of Bond/Letter of Undertaking for Exports–Reg.

Circular No.6 /1/2017-GST (Circulars- CGST)

Issue related to classification and GST rate on lottery tickets – regarding

Circular No.7 /1/2017-GST (Circulars- CGST)

Reagrding issues related to Bond/Letter of Undertaking for exports without payment of integrated tax – Reg.

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

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