Income-tax Act, 2025 · CHAPTER XI — General Anti-Avoidance Rule

Section 182Treatment of connected person and accommodating party

Income-tax Act, 2025 (30 of 2025)

In this Chapter, in determining whether a tax benefit exists,—

(a)the parties who are connected persons in relation to each other may be treated as one and the same person;

(b)any accommodating party may be disregarded;

(c)the accommodating party and any other party may be treated as one and the same person;

(d)the arrangement may be considered or looked through by disregarding any corporate structure.

the parties who are connected persons in relation to each other may be treated as one and the same person;

any accommodating party may be disregarded;

the accommodating party and any other party may be treated as one and the same person;

the arrangement may be considered or looked through by disregarding any corporate structure.