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Income-tax Act, 2025
23 chapters · 536 sections
Chapters
23
1
Preliminary
2
Basis of Charge
3
Incomes Which Do Not Form Part of Total Income
4
Computation of Total Income
5
Income of Other Persons, Included in Total Income of Assessee
6
Aggregation of Income
7
Set Off, Or Carry Forward and Set Off of Losses
8
Deductions to Be Made in Computing Total Income
9
Rebates and Reliefs
10
Special Provisions Relating to Avoidance of Tax
11
General Anti-Avoidance Rule
¶
Chapter 11 overview
178
Applicability of General Anti-Avoidance Rule
179
Impermissible avoidance arrangement
180
Arrangement to lack commercial substance
181
Consequences of impermissible avoidance arrangement
182
Treatment of connected person and accommodating party
183
Application of this Chapter
184
Interpretation
12
Mode of Payment in Certain Cases, Etc
13
Determination of Tax in Special Cases
14
Tax Administration
15
Return of Income
16
Procedure For Assessment
17
Special Provisions Relating to Certain Persons
18
Appeals, Revision and Alternate Dispute Resolutions
19
Collection and Recovery of Tax
20
Refunds
21
Penalties
22
Offences and Prosecution
23
Miscellaneous
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Chapter 11
Chapter 11
General Anti-Avoidance Rule
7 sections (178–184)
178
Applicability of General Anti-Avoidance Rule
179
Impermissible avoidance arrangement
180
Arrangement to lack commercial substance
181
Consequences of impermissible avoidance arrangement
182
Treatment of connected person and accommodating party
183
Application of this Chapter
184
Interpretation
Chapter 10
Special Provisions Relating to Avoidance of Tax
Chapter 12
Mode of Payment in Certain Cases, Etc
