Income-tax (Amendment) Rules, 2026 - Amends Rule 128 - Chapter XI relating to General Anti Avoidance Rule not to apply in certain cases - 55/2026 - Income-Tax Act, 2025
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General anti-avoidance rule carve-out refined for income from pre-2017 investments under amended tax rules. The Income-tax (Amendment) Rules, 2026 amend rule 128 of the Income-tax Rules, 2026 with effect from 1 April 2026. The amendment revises the carve-out for income from transfer of investments made before 1 April 2017, and restates that Chapter XI applies to any arrangement irrespective of when entered into, where the tax benefit is obtained on or after 1 April 2017, subject to the stated exclusion for such pre-2017 investments.
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Provisions expressly mentioned in the judgment/order text.
General anti-avoidance rule carve-out refined for income from pre-2017 investments under amended tax rules.
The Income-tax (Amendment) Rules, 2026 amend rule 128 of the Income-tax Rules, 2026 with effect from 1 April 2026. The amendment revises the carve-out for income from transfer of investments made before 1 April 2017, and restates that Chapter XI applies to any arrangement irrespective of when entered into, where the tax benefit is obtained on or after 1 April 2017, subject to the stated exclusion for such pre-2017 investments.
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