Section-182 : Treatment of connected person and accommodating party

1. Section-182 as per act

In this Chapter, in determining whether a tax benefit exists,—

1. the parties who are connected persons in relation to each other may be treated as one and the same person;
2. any accommodating party may be disregarded;
3. the accommodating party and any other party may be treated as one and the same person;
4. the arrangement may be considered or looked through by disregarding any corporate structure.

2. Help and useful links for Section-182

1. Income Tax Help Center
2. Income Tax Act 2025 Home
3. Self Service (DIY) Income Tax Filing made Easy