alleryStart learning →According to section 100, the GAAR provisions apply:
AOnly if a tax treaty has no limitation clause
BOnly after specific anti-avoidance rules fail
COnly to non-residents claiming treaty relief
DIn addition to, or in lieu of, any other basis
Answer & Solution
Correct answer: D. In addition to, or in lieu of, any other basis
Section 100 states that Chapter X-A applies in addition to, or in place of, any other basis for determining tax liability.
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