Rule 10UA: Determination of consequences of impermissible avoidance arrangement

The Income-tax Rules, 1962Central Act · 1962

Determination of consequences of impermissible avoidance arrangement.

For the purposes of sub-section (1) of section 98, 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.

Where this provision sits

Act	The Income-tax Rules, 1962
Rule	10UA
Marginal note	Determination of consequences of impermissible avoidance arrangement
Jurisdiction	Central
Status	In force as published by the source

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