§ 183
Chapter XI — General Anti-A Voidance Rule
Application of this Chapter
Income-tax Act, 2025
This chapter's provisions can be used in addition to or instead of other methods for determining tax liability. The application is subject to guidelines and conditions that may be prescribed. Key aspects include:
- applicability in addition to or in lieu of other bases
- guidelines and conditions to be prescribed
📜 Official text of the section +
183. 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 pre -
scribed.
Interpretation.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.