Interest Deduction Limitation caps deductible interest to curb profit shifting and align domestic rules with BEPS anti abuse measures. A package of anti abuse tax amendments conditions exemption for long term equity gains on acquisition being chargeable to Securities Transaction Tax, deems Fair Market Value as full consideration for transfers of unquoted shares sold below FMV, widens taxable receipt rules for money or property received for inadequate consideration to any person, extends TDS disallowance rules to income from other sources, limits interest deductions on related party debt with carry forward of disallowed interest, mandates secondary adjustments for transfer pricing primary adjustments, restricts corpus donations between exempt entities, requires certain exempt entities to file returns, imposes fees for late returns and penalties on professionals certifying incorrect reports.