Section 178: Applicability of General Anti-Avoidance Rule

The Income-tax Act, 2025Central Act · Act 30 of 2025

CHAPTER XI

GENERAL ANTI-AVOIDANCE RULE

Applicability of General Anti-Avoidance Rule.

(1) Irrespective of anything contained in this Act, an arrangement entered into by an assessee may be declared to be an impermissible avoidance arrangement and the consequence in relation to tax arising from it may be determined subject to the provisions of this Chapter.

(2) The provisions of this Chapter may be applied to any step in, or a part of, the arrangement as they are applicable to the arrangement.

Where this provision sits

Act	The Income-tax Act, 2025
Section	178
Marginal note	Applicability of General Anti-Avoidance Rule
Jurisdiction	Central
Status	In force as published by the source

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