Rule 10UA - Determination of consequences of impermissible avoidance arrangement. - Income-tax Rules, 1962

1 [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.] ---------------------- Notes:- 1. Inserted vide Notification No. 75/2013, dated day of 23 th September, 2013 w.e.f. 1st day of April, 2016