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.
This explanation is AI-assisted and pending review by our CA/CS team. It is general information, not professional advice - always cross-check against the bare law text above or talk to our tax team for guidance specific to your situation.
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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