Section mapping · Arrangement to lack commercial substance

Section 97 (ITA 1961) → 180 (ITA 2025)

Section 97 of the Income-tax Act, 1961 corresponds to section 180 of the Income-tax Act, 2025, per the official CBDT comparison utility.

This mapping is carried verbatim from the official CBDT Income-tax Act 1961 ↔ 2025 comparison utility on incometaxindia.gov.in. The utility is a navigational aid; for legal proceedings rely on the enacted text.