Section 182 of Income Tax Act, 2025 : Treatment of connected person and accommodating party.

In this Chapter, in determining whether a tax benefit exists,—
(a) the parties who are connected persons in relation to each other may be treated as one and the same person;
(b) any accommodating party may be disregarded;
(c) the accommodating party and any other party may be treated as one and the same person;
(d) the arrangement may be considered or looked through by disregarding any corporate structure