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Section 182: Treatment of connected person and accommodating party

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

Treatment of connected person and accommodating party.

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.

Where this provision sits

ActThe Income-tax Act, 2025
Section182
Marginal noteTreatment of connected person and accommodating party
JurisdictionCentral
StatusIn force as published by the source

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