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of <h1>Tax Consequences Limited to Impermissible Part of Arrangement Under Rule 10UA, Section 98(1)</h1> For impermissible avoidance arrangements under Rule 10UA, only the specific part of an arrangement deemed impermissible is considered for tax consequences, as per sub-section (1) of section 98. This ensures that tax implications are limited to the identified impermissible segment of the arrangement, rather than affecting the entire arrangement.
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