Application of this Chapter.
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.
Section 183: Application of this Chapter
The Income-tax Act, 2025Central Act · Act 30 of 2025
Where this provision sits
| Act | The Income-tax Act, 2025 |
|---|---|
| Section | 183 |
| Marginal note | Application of this Chapter |
| Jurisdiction | Central |
| Status | In force as published by the source |
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