EaseValueOverview to be written in review. This topic groups the Income-tax Act, 2025 sections dealing with general anti-avoidance rule (gaar).
Sections in this topic
§178
Section 178 of the Income-tax Act, 2025 — General Anti-Avoidance Rule (GAAR): Applicability, Meaning and Impact
Applicability of General Anti-Avoidance Rule
§179
Section 179 of the Income-tax Act, 2025 — Impermissible Avoidance Arrangement (GAAR) Explained
Impermissible avoidance arrangement
§180
Section 180 of the Income-tax Act, 2025 — When an Arrangement is Deemed to Lack Commercial Substance (GAAR)
Arrangement to lack commercial substance
§181
Section 181 of the Income-tax Act, 2025 — Consequences of an Impermissible Avoidance Arrangement (GAAR)
Consequences of impermissible avoidance arrangement. [S. 98 of the 1961 Act]
§182
Section 182 of the Income-tax Act, 2025 — Treatment of Connected Person and Accommodating Party under GAAR
Treatment of connected person and accommodating party
§183
Section 183 of the Income-tax Act, 2025 — Application of the GAAR Chapter ("In Addition to or In Lieu of")
Application of this Chapter
§184
Section 184 of the Income-tax Act, 2025 — Interpretation (Definitions) for GAAR
Interpretation
Disclaimer: Educational overview of the Income-tax Act, 2025 (effective 1 April 2026), not professional advice. Confirm your position with our team before acting.
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