CHAPTER XA – General anti-avoidance rule
Here’s the section-wise analysis of CHAPTER XA – General anti-avoidance rule of the Income-tax Act, 1961 comparing with the Income-tax Act, 2025:
| Section (1961) | Section heading as per Income-tax Act, 1961 | Corresponding Section (Income-tax Act, 2025) |
|---|---|---|
| 95 | Applicability of General Anti-Avoidance Rule. | Section-178 |
| 96 | Impermissible avoidance arrangement. | Section-179 |
| 97 | Arrangement to lack commercial substance. | Section-180 |
| 98 | Consequences of impermissible avoidance arrangement. | Section-181 |
| 99 | Treatment of connected person and accommodating party. | Section-182 |
| 100 | Application of this Chapter. | Section-183 |
| 101 | Framing of guidelines. | Section-183 |
| 102 | Definitions. | Section-184 |
| Section (1961) | Section heading as per Income-tax Act, 1961 | Corresponding Section (Income-tax Act, 2025) |
|---|---|---|
| 103 | [Omitted by the Finance Act, 1965, w.e.f. 1-4-1965.] | Omitted |
CHAPTER XI – Additional income-tax on undistributed profits
Here’s the section-wise analysis of CHAPTER XI – Additional income-tax on undistributed profits of the Income-tax Act, 1961 comparing with the Income-tax Act, 2025:
| Section (1961) | Section heading as per Income-tax Act, 1961 | Corresponding Section (Income-tax Act, 2025) |
|---|---|---|
| 104 | Income-tax on undistributed income of certain companies.[Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.] | Omitted |
| 105 | Special provisions for certain companies. [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.] | Omitted |
| 106 | Period of limitation for making orders under section 104.[Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.] | Omitted |
| 107 | Approval of Inspecting Assistant Commissioner for orders under section 104.[Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.] | Omitted |
| 107A | Reduction of minimum distribution in certain cases. . [Omitted by the Finance Act, 1987, w.e.f. 1 4-1988. Original section was inserted by the Finance Act, 1964, w.e.f. 1-4-1964.] | Omitted |
| 108 | Savings for company in which public are substantially interested. [Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.] | Omitted |
| 109 | “Distributable income”, “investment company” and “statutory percentage” defined.[Omitted by the Finance Act, 1987, w.e.f. 1-4-1988.] | Omitted |
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