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Income-tax Act Chapter XI
The Income-tax Act, 2025

Chapter XI General Anti-Avoidance Rule

Sections
7 · sections 178 to 184
  1. Section 178 Applicability of General Anti-Avoidance Rule
  2. Section 179 Impermissible avoidance arrangement
  3. Section 180 Arrangement to lack commercial substance
  4. Section 181 Consequences of impermissible avoidance arrangement
  5. Section 182 Treatment of connected person and accommodating party
  6. Section 183 Application of this Chapter
  7. Section 184 Interpretation