Income Tax Department

Ministry of Finance, Government of India

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Section 183

Application of this Chapter

Section

Section Number

183

Chapter

CHAPTER XI - General anti-avoidance rule

Act

Income-tax Act, 2025

Year

2026

Application of this Chapter

Application of this Chapter.

183. The provisions of this Chapter shall apply—

(a)   in addition to, or in lieu of, any other basis for determination of tax liability;
(b)   as per such guidelines and subject to such conditions, as may be prescribed.

Footnotes