Rule - 10UA (of Income Tax Rules, 1962), Income-tax Rule, 1962
Rule - 10UA (of Income Tax Rules, 1962), Income-tax Rule, 1962
Determination of consequences of impermissible avoidance arrangement.
For the purposes of sub-section (1) of section 98 (of Income Tax Act, 1961), where a part of an arrangement is declared to be an impermissible avoidance arrangement, the consequences in relation to tax shall be determined with reference to such part only.
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