Income-tax Act, 1961 · Chapter XA: General Anti-Avoidance Rule
Section 100: Application of this Chapter
The Income-tax Act, 1961 was repealed by the Income-tax Act, 2025 from 1 April 2026. The text is kept here because the judgments below apply it.
The provisions of this Chapter shall apply in addition to, or in lieu of, any other basis for determination of tax liability.
Source: India Code (Legislative Department), the text of the Act as it stood before its repeal. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 100
No Supreme Court judgment in our database cites this section yet.