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of <h1>Clause 179 of the Income Tax Bill, 2025 targets impermissible avoidance arrangements for securing tax benefits.</h1> An impermissible avoidance arrangement, as defined in Clause 179 of the Income Tax Bill, 2025, refers to any arrangement primarily aimed at securing a tax benefit. Such arrangements may create atypical rights or obligations between unrelated parties, misuse or abuse tax provisions, lack commercial substance, or employ unconventional means for non-genuine purposes. An arrangement is presumed to aim for a tax benefit if any part of it serves that purpose, regardless of the overall intent, unless the taxpayer proves otherwise.
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