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of <h1>Tax Authorities Gain Robust Powers to Challenge Complex Avoidance Strategies Under Innovative GAAR Framework in New Income Tax Bill</h1> Legal analysis of Clause 183 of Income Tax Bill, 2025 reveals a significant evolution in General Anti-Avoidance Rule (GAAR) framework. The provision empowers tax authorities to address tax avoidance strategies by establishing a flexible mechanism for re-characterizing tax arrangements. Key improvements include explicit guidelines for application, procedural safeguards, and broader discretionary powers to determine tax liability. The clause represents a nuanced approach to countering sophisticated tax planning while maintaining administrative transparency and legal predictability.
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