consequences of impermissible avoidance arrangement [ Rule 10UA ] - Income Tax - Ready Reckoner - Income Tax

Determination of consequences of impermissible avoidance arrangement [ Rule 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.