Section 99: Treatment of connected person and accommodating party

The Income-tax Act, 1961Central Act · Act 43 of 1961

Repealed. This text is published for reference. It is not in force, and it should not be relied on as current law without checking what replaced it. Repealed by the Income-tax Act, 2025, with effect from 1 April 2026

Treatment of connected person and accommodating party.

For the purposes of this Chapter, in determining whether a tax benefit exists,—

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

(ii) any accommodating party may be disregarded;

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

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

Where this provision sits

Act	The Income-tax Act, 1961
Section	99
Marginal note	Treatment of connected person and accommodating party
Jurisdiction	Central
Status	Repealed

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