Income Tax Department

Ministry of Finance, Government of India

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Rule Number 10UA

Determination of consequences of impermissible avoidance arrangement

Rule Number

10UA

Upload Date

13/12/2025

Determination of consequences of impermissible avoidance arrangement

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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