Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 178] [Entire Act] Union of India - Subsection Section 178(2) in The Income Tax Act, 2025 (2)The provisions of this Chapter may be applied to any step in, or a part of, the arrangement as they are applicable to the arrangement.