The provisions of this Chapter shall apply in addition to, or in lieu of, any other basis for determination of tax liability.
Section 93 Avoidance of income-tax by transactions resulting in transfer of income to non- residents
Section 94 Avoidance of tax by certain transactions in securities
Section 94B Limitation on interest deduction in certain cases
Section 95 Applicability of General Anti-Avoidance Rule
Section 96 Impermissible avoidance arrangement
Section 97 Arrangement to lack commercial substance
Section 98 Consequences of impermissible avoidance arrangement
Section 99 Treatment of connected person and accommodating party