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General Anti-Avoidance Rule. 178. (1) Irrespective of anything contained in this Act...to be an impermissible avoidance arrangement and the consequence in relation to...

same meaning as assigned to it in Explanation 1 to section 68 of the Companies Act...CHAPTER IV CHAPTER IV - COMPUTATION OF TOTAL INCOME true

engaged in any specified activity, or both, during the whole or any part of any tax...within such period, a statement in such form and in such manner, to the prescribed...

THIRD SCHEDULE [See section 103(b)] In the First Schedule to the Customs Tariff Act...varieties defined and recognised by the Geographical Indications (GI) Registry...

associated enterprise, irrespective of the fact that it has any bearing on the profit, income...such enterprises; (g)   any other transaction having a bearing on the...

Bar of limitation for imposing penalties. 472. (1) No order imposing a penalty under...the relevant assessment or other order is not the subject-matter of an appeal...

459 Penalty for failure to furnish report or for furnishing inaccurate report under...Content Penalty for failure to furnish report or for furnishing inaccurate report...

102120000000098430 2025-11-25 460 Penalty for failure to submit statement under section...505 Content Penalty for failure to submit statement under...