https://www.taxtmi.com/acts?id=18130 Chapter X-A on the General Anti-Avoidance Rule does not apply to arrangements where the aggregate tax benefit in the relevant assessment year does not exceed rupees three crore, or to specified Foreign Institutional Investors and certain non-residents investing in such investors. The rule also excludes income from transfer of investments made before 1 April 2017. Chapter X-A nevertheless applies to any arrangement, irrespective of its date, for tax benefit obtained on or after 1 April 2017, subject to the stated carve-out. The rule defines key expressions for this purpose. en-us Thu, 03 Oct 2013 12:20:54 +0530 Tue, 19 May 2026 11:10:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18130 Chapter X-A on the General Anti-Avoidance Rule does not apply to arrangements where the aggregate tax benefit in the relevant assessment year does not exceed rupees three crore, or to specified Foreign Institutional Investors and certain non-residents investing in such investors. The rule also excludes income from transfer of investments made before 1 April 2017. Chapter X-A nevertheless applies to any arrangement, irrespective of its date, for tax benefit obtained on or after 1 April 2017, subject to the stated carve-out. The rule defines key expressions for this purpose. Act-Rules Income Tax Thu, 03 Oct 2013 12:20:54 +0530 https://www.taxtmi.com/acts?id=18130