आयकर अधिनियम की धारा 92CB के तहत 'सेफ हार्बर नियम' (Safe Harbour Rules) निम्नलिखित में से किस श्रेणी के अंतर्राष्ट्रीय लेनदेन पर लागू नहीं होते हैं?

As per the Income Tax Act, the provisions of which Section are applicable for double taxation relief in the case of a specified association?

An arrangement to reduce or negate tax liability through legally permissible methods, which take unfair advantage of loopholes in the law but technically have legal sanction, is called as _________.