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Home > Income Tax Act 2025 > Section-183Last Updated: Feb 21st 2025

Section-183 : Application of this Chapter

Section-183 seeks to provide for the applicability of General Anti-Avoidance Rule. Learn to understand the section-183 as it is, it's help and useful links to follow.

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

New Income Tax Act 2025 Portal

1. Section-183 as per act

The provisions of this Chapter––

  1. in addition to, or in lieu of, any other basis for determination of tax liability;
  2. as per such guidelines and subject to such conditions, as prescribed.

2. Help and useful links for Section-183

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



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.