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Notice, Forms for reference under section 144BA [ Rule 10UB ]

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Full Text of the Document

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....f any, to the applicability of provisions of Chapter X-A in his case. (2) The notice referred to in rule 10UB(1) shall contain the following: - (i) details of the arrangement to which the provisions of Chapter X-A are proposed to be applied; (ii) the tax benefit arising under the arrangement; (iii) the basis and reason for considering that the main purpose of the identified arrangement is t....