Section 183
Section 183: application of the GAAR chapter
Section 183 is a short provision confirming how Chapter XI (GAAR) fits alongside the rest of the Act - it can apply in addition to, or instead of, any other basis for working out tax liability, subject to prescribed guidelines and conditions.
What Section 183 provides
The provisions of Chapter XI apply:
- in addition to, or in lieu of, any other basis for determination of tax liability;
- as per such guidelines and subject to such conditions, as may be prescribed.
Frequently asked questions
Does GAAR replace other anti-avoidance provisions of the Act?
Not necessarily - Section 183 says Chapter XI can apply in addition to, or instead of, any other basis for determining tax liability, subject to prescribed guidelines and conditions.
Related sections
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