[ compiled answer ]
law as at 14 Aug 2026 · settled
What is the Income-tax Act 2025 successor of Chapter X-A (GAAR, ss.95–102)?
The compiled answer
Chapter X-A (GAAR, ss.95–102) (Income-tax Act, 1961) became Chapter XI (ss.178–184) (Income-tax Act, 2025) with effect from 2026-04-01 — General Anti-Avoidance Rule. s.178 'Applicability of General Anti-Avoidance Rule'; the s.159(6) treaty override points here.
Pinpoint
Chapter XI (ss.178–184), Income-tax Act 2025 (verified: official CBDT text, 14 Aug 2026 (chapter title and s.178 heading verified))
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