Rule – 10U, Application of General Anti Avoidance Rule
March 16, 2018
Rule – 10UB, Notice, Forms for reference under section 144BA
March 16, 2018

Rule – 10UA, Determination of consequences of impermissible avoidance arrangement

10UA . 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.


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