https://www.taxtmi.com/acts?id=53433 For the purposes of section 181, where only part of an arrangement is declared to be an impermissible avoidance arrangement, the tax consequences are determined with reference to that part alone. The rule confines the analysis to the specific component of the arrangement that has been so characterised, rather than the entire arrangement. en-us Fri, 20 Mar 2026 18:07:47 +0530 Tue, 07 Apr 2026 11:50:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53433 For the purposes of section 181, where only part of an arrangement is declared to be an impermissible avoidance arrangement, the tax consequences are determined with reference to that part alone. The rule confines the analysis to the specific component of the arrangement that has been so characterised, rather than the entire arrangement. Act-Rules Income Tax Fri, 20 Mar 2026 18:07:47 +0530 https://www.taxtmi.com/acts?id=53433