Goyal Divesh & Associates

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Income_tax_2025

Section / Rule Number Content


178. Applicability of General Anti-Avoidance rule
179. Impermissible avoidance arrangement.
180. Arrangement to lack commercial substance.
181. Consequences of impermissible avoidance arrangement.
182. Treatment of connected person and accommodating party.
183. Application of this chapter
184. Interpretation

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