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<h1>Income Tax Bill 2025: Clause 182 tackles tax benefits by treating connected persons as one and disregarding accommodating parties.</h1> Clause 182 of the Income Tax Bill, 2025, under the General Anti-Avoidance Rule, addresses the treatment of connected persons and accommodating parties in determining tax benefits. It allows connected persons to be treated as a single entity, disregards any accommodating party, and permits treating an accommodating party and any other party as a single entity. Additionally, it allows for arrangements to be examined by disregarding corporate structures to identify tax benefits.