Prescribed asset transfers exempted from anti-abuse tax rules for specified residents, shareholders, investors, disinvestment recipients and fund relocations. Prescribed categories of persons are excluded from the application of section 92(2)(m) when they receive specified assets, subject to stated conditions. The covered classes include residents of unauthorised colonies receiving regularised immovable property, shareholders receiving unquoted shares under a Tribunal-approved resolution plan, investors or investor banks receiving equity shares of a reconstructed bank, recipients of equity shares under strategic disinvestment, and the fund management entity of a resultant fund receiving interests on relocation. The rule also excludes transfer of the shareholder category property from section 79 where the conditions are met.