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2025Section 182

182. Treatment of connected person and accommodating party.

In the 1961 Act1 match · Unreviewed

From the Income Tax Department's correspondence.

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

(a) the parties who are connected persons in relation to each other may be treated as one and the same person;

(b) any accommodating party may be disregarded;

(c) the accommodating party and any other party may be treated as one and the same person;

(d) the arrangement may be considered or looked through by disregarding any corporate structure.

Income-tax Act, 2025: text as on 25 August 2026 · Official source ↗ ·