{"url":"https://lrlabs.ai/t/gaar_overrides_treaty_election","engine":"deterministic","llm_in_path":false,"id":"gaar_overrides_treaty_election","question":"Does GAAR override a treaty election under s.90(2)?","answer":"Yes — s.90(2A): Chapter X-A applies to the assessee even if its provisions are not beneficial, notwithstanding the s.90(2) election. The treaty analysis holds only while no impermissible-avoidance-arrangement declaration is in play.","pinpoint":"s.90(2A), Income-tax Act 1961","confidence":"settled","as_at":"14 Aug 2026","quote":"Notwithstanding anything contained in sub-section (2), the provisions of Chapter X-A of the Act shall apply","quote_string_verified":true,"quote_source":"reading:in_us_liability"}