Chapter XI : General Anti-Avoidance Rule

Income tax act 2025 is organised by chapters that groups related sections of the tax law. "Chapter XI" is related to "General Anti-Avoidance Rule".

1. "Chapter XI" as per act

List of new section codes and a short description of each section.

Section	Description of Section	Section Details
1	Applicability of General Anti-Avoidance Rule.	Section-178
2	Impermissible avoidance arrangement.	Section-179
3	Arrangement to lack commercial substance.	Section-180
4	Consequences of impermissible avoidance arrangement.	Section-181
5	Treatment of connected person and accommodating party.	Section-182
6	Application of this Chapter.	Section-183
7	Interpretation.	Section-184

2. Help and useful links for "Chapter XI"

How to get help from EZTax.in

Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.