https://www.taxtmi.com/acts?id=18131 Where only a part of an arrangement is declared an impermissible avoidance arrangement for the purposes of section 98(1), the tax consequences are determined with reference to that part alone. The rule confines the anti-avoidance consequence to the specific portion of the arrangement found impermissible, rather than extending it to the entire arrangement. en-us Thu, 03 Oct 2013 12:22:35 +0530 Tue, 19 May 2026 11:11:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18131 Where only a part of an arrangement is declared an impermissible avoidance arrangement for the purposes of section 98(1), the tax consequences are determined with reference to that part alone. The rule confines the anti-avoidance consequence to the specific portion of the arrangement found impermissible, rather than extending it to the entire arrangement. Act-Rules Income Tax Thu, 03 Oct 2013 12:22:35 +0530 https://www.taxtmi.com/acts?id=18131