Last Updated on: April 3, 2026
Section 182 Income Tax Act 2025
Treatment of connected person and accommodating party.
182. 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. |
