Chapter-7 Quantification, Allocation and Characterisation of Amounts

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Sections

Section 27 : Quantification of amounts
Section 28 : Conversion in money
Section 29 : Indirect payments
Section 30 : Investment under joint ownership
Section 31 : Characterisation of payment for compensation
Section 32 : Characterisation of payment under annuities, instalment sale and financial lease
Section 33 : Price transferring and other arrangements between associated persons
Section 34 : Division of income
Section 35 : General rule against tax avoidance

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