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        Income Tax

        Income-tax (Tenth Amendment) Rules, 2026 - 54/2026 - Income Tax

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        Chapter X-A scope narrowed for transfer income from pre-April 2017 investments under amended income-tax rules. Rule 10U of the Income-tax Rules, 1962 is amended to exclude income from transfer of investments made before 1 April 2017 from the specified Chapter X-A framework. The revised rule also states that Chapter X-A applies to arrangements irrespective of when entered into only for tax benefits obtained on or after 1 April 2017, subject to the same exclusion for transfer income from pre-1 April 2017 investments.
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Chapter X-A scope narrowed for transfer income from pre-April 2017 investments under amended income-tax rules.

                            Rule 10U of the Income-tax Rules, 1962 is amended to exclude income from transfer of investments made before 1 April 2017 from the specified Chapter X-A framework. The revised rule also states that Chapter X-A applies to arrangements irrespective of when entered into only for tax benefits obtained on or after 1 April 2017, subject to the same exclusion for transfer income from pre-1 April 2017 investments.


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