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INCOME TAX LAWS
THE INCOME TAX ACT, 2025
CHAPTER XI - GENERAL ANTI-AVOIDANCE RULE
Section 178 of Income Tax Act - Applicability of General Anti-Avoidance Rule
Section 182 of Income Tax Act - Treatment of connected person and accommodating party
Section 183 of Income Tax Act - Application of this Chapter
Section 179 of Income Tax Act - Impermissible avoidance arrangement
Section 180 of Income Tax Act - Arrangement to lack commercial substance
Section 181 of Income Tax Act - Consequences of impermissible avoidance arrangement
Section 184 of Income Tax Act - Interpretation
