Legal glossary
“arrangement”
Defined in 1 Acts. A definition holds for the Act that gives it; the same word can mean something else in another Act.
The Income-tax Act, 1961 · s. 102
(1) "arrangement" means any step in, or a part or whole of, any transaction, operation, scheme, agreement or understanding, whether enforceable or not, and includes the alienation of any property in such transaction, operation, scheme, agreement or understanding;
Read section 102