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— official CBDT correspondence
Section 181 — Consequences of impermissible avoidance arrangement: its source in the Income-tax Act, 1961
Section 181 (Consequences of impermissible avoidance arrangement) of the Income-tax Act, 2025 corresponds to Section 98 (Consequences of impermissible avoidance arrangement) of the Income-tax Act, 1961 as per the official CBDT correspondence.
source provisions · income-tax act, 1961
- Section 98 — Consequences of impermissible avoidance arrangement
read both texts · §98 (1961) vs §181 (2025)
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Source: the CBDT’s official 1961↔2025 correspondence table (incometaxindia.gov.in), captured 2026-07-21. This is a research aid — verify against the official CBDT utility ↗ before professional reliance.
frequently asked
Is Section 181 of the Income-tax Act, 2025 a new provision?
No — it derives from Section 98 of the Income-tax Act, 1961.
What does Section 181 of the Income-tax Act, 2025 deal with?
Section 181 — "Consequences of impermissible avoidance arrangement", under CHAPTER XI - General anti-avoidance rule of the Income-tax Act, 2025.
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same chapter · chapter xi - general anti-avoidance rule · income-tax act, 2025
- Section 178 — Applicability of General Anti-Avoidance Rule
- Section 179 — Impermissible avoidance arrangement
- Section 180 — Arrangement to lack commercial substance
- Section 182 — Treatment of connected person and accommodating party
- Section 183 — Application of this Chapter
- Section 184 — Interpretation
frequently looked up · income-tax act, 2025
§2 · §4 · §13 · §14 · §16 · §20 · §26 · §46 · §59 · §63 · §67 · §86 · §92 · §111 · §118 · §122 · §123 · §150 · §170 · §179 · §185 · §202 · §203 · §206 · §211 · §228 · §253 · §263 · §268 · §270 · §279 · §287 · §289 · §294 · §303 · §313 · §316 · §319 · §334 · §349 · §351 · §353 · §393 · §397 · §398 · §401 · §405 · §410 · §412 · §413 · §423 · §427 · §464 · §475 · §489 · §499 · §500 · §536