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    Act RulesBills
    Definition for the operation of the General Anti-Avoidance Rule (GAAR) : Clause 184 of Income Tax Bi...
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    General Anti Avoidance Rule expansion: new accommodating party concept widens GAAR reach and tightens tax planning scrutiny.
    Clause 184 of the Income Tax Bill, 2025 largely carries forward Section 102's wide definitions for GAAR-covering arrangement, asset, benefit, connected person, fund, party, step, and tax benefit-while introducing an accommodating party concept to capture third party facilitators, updating cross references and terminology (e.g., "tax year"), and explicitly including permanent establishments and treaty arrangements to strengthen anti avoidance coverage.

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