Section Identifier · Sections 178–189
See the section number, pick what it deals with. Covers sections 178 to 189 of the Income Tax Act 2025 (Chapters XI–XII) — the general anti-avoidance rule, and the modes of taking or accepting and repaying loans, deposits and other sums. Every answer also shows the corresponding Income Tax Act 1961 section.
12 questions · Medium · no time limit · every answer explained
Questions and answer options are shuffled every time you start.