Tax avoidance involves deliberately ignoring a specific provision in the Income Tax Act.
Procedures And Administration

Question

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Tax avoidance involves exploiting loopholes or gaps in tax laws to minimize or eliminate tax liabilities, while still complying with the letter of the law. It is distinct from tax evasion, which involves deliberately failing to report or underreporting income or overstating deductions to reduce taxes owed. Tax avoidance is not illegal, but it is generally frowned upon and may be subject to challenge by tax authorities.

Tax Avoidance Involves Deliberately Ignoring a Specific Provision in the Income