| 54A Implementation of electronic governance. |
| 95 Applicability of General Anti-Avoidance Rule |
| 96 Impermissible avoidance arrangement |
| 97 Arrangement to lack commercial substance |
| 98 Consequence of impermissible avoidance arrangement |
| 99 Treatment of connected person and accommodating party |
| 100 Application of Chapter |
| 101 Framing of guidelines |
| 102 Definitions |