Section 183 of Income Tax Act, 2025 : Application of this Chapter.

The provisions of this Chapter––
(a) in addition to, or in lieu of, any other basis for determination of tax liability;
(b) as per such guidelines and subject to such conditions, as prescribed.

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Advocate Shruti Goyal Advocate
Advocate Shruti Goyal is a legal expert specializing in corporate law and compliance. She writes to simplify legal topics for businesses and individuals alike.