Which of the following has been introduced as a very important component of Direct Tax code with the objective of preventing such deals and transactions? 1. General Avoidance Rules 2. General Anti Affect Rules 3. General Anti Avoidance Rules 4. General Arm Affect Rules

Which of the following has been introduced as a very import

1.	Which of the following has been introduced as a very important component of Direct Tax code with the objective of preventing such deals and transactions? 1. General Avoidance Rules 2. General Anti Affect Rules 3. General Anti Avoidance Rules 4. General Arm Affect Rules
A.	1 only
B.	2 only
C.	3 only
D.	1, 2 and 4
Answer» D. 1, 2 and 4