Rule – 10UA, Determination of consequences of impermissible avoidance arrangement
at
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.
Try HostBooks
SuperApp Today
Create a free account to get access and start
creating something amazing right now!
