Section-178: Applicability of General Anti-Avoidance Rule

Section-178 : Applicability of General Anti-Avoidance Rule

Section-178 provides for the framework for the applicability of General Anti-Avoidance Rule. Learn to understand the section-178 as it is, it's help and useful links to follow.

Here onwards, "Act" refers to "Income Tax Act 2025"

1. Section-178 as per act

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
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.