100Application of this Chapter.
Section 100 · Chapter X-A · page 416 of the Act
The provisions of this Chapter shall apply in addition to, or in lieu of, any other basis for determination of tax liability.
Chapter X-A · General Anti-avoidance Rule
Section 100 of The Income-tax Act, 1961 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.