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        Income Tax

        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

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        General Anti-Avoidance Rule scope narrowed for pre-2017 investments while preserving post-2017 tax benefit coverage. The Income-tax (Amendment) Rules, 2026 amend rule 128 to refine the scope of the General Anti-Avoidance Rule framework under Chapter XI. Income from transfer of investments made before 1 April 2017 is excluded from the specified anti-avoidance application, and Chapter XI applies to arrangements entered into at any time where the tax benefit is obtained on or after 1 April 2017, subject to that exclusion.
                      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.

                            General Anti-Avoidance Rule scope narrowed for pre-2017 investments while preserving post-2017 tax benefit coverage.

                            The Income-tax (Amendment) Rules, 2026 amend rule 128 to refine the scope of the General Anti-Avoidance Rule framework under Chapter XI. Income from transfer of investments made before 1 April 2017 is excluded from the specified anti-avoidance application, and Chapter XI applies to arrangements entered into at any time where the tax benefit is obtained on or after 1 April 2017, subject to that exclusion.


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