Omission of Chapter X-A relating to General Anti-Avoidance Rule
Section 25 of the Finance Act, 2013 deals with omission of Chapter X-A relating to General Anti-Avoidance Rule. Omission of Chapter X-A relating to General Anti-Avoidance Rule.
Omission of Chapter X-A relating to General Anti-Avoidance Rule.
25. Chapter X-A of the Income-tax Act [as inserted by section 41 of the Finance Act, 2012 (23 of 2012)] relating to General Anti-Avoidance Rule shall be omitted with effect from the 1st day of April, 2014.
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Section 25, The Finance Act, 2013.
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Questions about Section 25
What does Section 25 of the Finance Act deal with?
Section 25 of the Finance Act is headed "Omission of Chapter X-A relating to General Anti-Avoidance Rule". Omission of Chapter X-A relating to General Anti-Avoidance Rule.
How do I find court cases under Section 25 of the Finance Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2013 25, section 25 Finance Act 2013, section 25 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 25 of the Finance Act, and has it changed?
Its own text turns on Finance Act 41 (Insertion of new Chapter X-A), so none of them can safely be read on its own.
When was the Finance Act enacted?
Finance Act was enacted in 2013. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
- First Schedule. First Schedule7233 words
- 2. Income-tax3208 words
- 26. Insertion of new Chapter X-A1952 words
- 103. Amendment of Act 32 of 19941412 words
- 5. Amendment of section 101253 words
- 39. Insertion of new section 144BA1225 words
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