Section 127 of Income-tax Rules, 2026 – Determination of consequences of impermissible avoidance arrangement

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Section 127: Determination of consequences of impermissible avoidance arrangement

Determination of consequences of impermissible avoidance arrangement.

127. For the purposes of section 181, 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.

Source: official text of Income-tax Rules, 2026 as published on India Code (PDF). All sections of Income-tax Rules, 2026.

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