Bare Act Search Results

The Income-tax Act, 1961 Section 96

Title: Impermissible avoidance arrangement.—

State: Central

Year: 1961

Matched in: Title Impermissible avoidance arrangement.—

The Income-tax Act, 1961 Section 98

Title: Consequences of impermissible avoidance arrangement.—

State: Central

Year: 1961

Matched in: Title Consequences of impermissible avoidance arrangement.—

Finance Act, 2012, (Central) Section 40

Title: Insertion of New Chapter X

State: Central

Year: 2012

anything contained in the Act, an arrangement entered into by an assessee may be declared to be an impermissible avoidance arrangement and the consequence in relation to tax arising therefrom may be determined subject to the provisions

Finance Act, 2012, (Central) Section 59

Title: Insertion of New Section 144ba

State: Central

Year: 2012

regard to the material and evidence available, considers that it is necessary to declare an arrangement as an impermissible avoidance arrangement and to determine the consequence of such an arrangement within the meaning of Chapter X-A, then,

The Income-tax Act, 1961 Complete Act

State: Central

Year: 1961

Section94 - Avoidance of tax by certain transactions in securities.- Section95 - Applicability of GeneralAnti-Avoidance Rule.-2[ Section96 - Impermissible avoidance arrangement.- Section97 - Arrangement to lack commercial substance.- Section98 - Consequences of impermissible avoidance arrangement.- Section99 -

Finance Act, 2012, (Central) Section 63

Title: Amendment of Section 153

State: Central

Year: 2012

"(ix) the period commencing from the date on which a reference for declaration of an arrangement to be impermissible avoidance arrangement is received by the Commissioner under sub-section (1) of section 144BA and ending on the date

Finance Act, 2012, (Central) Section 65

Title: Amendment of Section 153b

State: Central

Year: 2012

"(ix) the period commencing from the date on which a reference for declaration of an arrangement to be impermissible avoidance arrangement is received by the Commissioner under sub-section (1) of section 144BA and ending on the date

Finance Act, 2012, (Central) Section 87A

Title: Amendment of Section 245n

State: Central

Year: 2012

arrangement, which is proposed to be undertaken by any person being a resident or a non-resident, is an impermissible avoidance arrangement as referred to in Chapter X-A or not."; (II) in clause (b),- (i) in sub-clause (iii),

Insurance Regulatory and Development Authority (Insurance Advertisements and Disclosure) Regulations, 2000 Regulation 8

Title: Regulation 8 Advertising on the Internet

State: Central

Year: 2000

otherswise specifically excluded or restricted, no form or policy otherwise permissible for use shall be deemed invalid or impermissible if such form or policy accurately reflects the intentions of the parties in such form or policy as

The Code of Criminal Procedure, 1973 Chapter XXXII

Title: CHAPTER XXXII - EXECUTION, SUSPENSION, REMISSION AND

State: Rajasthan

Year: 1973

hearing the provisions of the said bill as forming part of the Indian Penal Code which is clearly impermissible. To put such an interpretation with the aid of such extrinsic material would result in violence to the