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 181] [Entire Act] Union of India - Subsection Section 181(3) in The Income Tax Act, 2025 (3)In this section,—(a)any equity may be treated as debt or vice versa;(b)any accrual, or receipt, of a capital nature may be treated as of revenue nature or vice versa; or(c)any expenditure, deduction, relief or rebate may be recharacterised.
