https://www.taxtmi.com/notifications?id=115933 The rules add Chapter X-A governing the General Anti-Avoidance Rule, exclude certain arrangements from its application (including small aggregate tax benefits, specified Foreign Institutional Investor investments, non-resident investments via offshore derivative instruments into FIIs, and certain pre-cutoff transfers) while preserving application to tax benefits obtained from a later operative date; they define key terms, require AO notice to the assessee and a prescribed Form No.3CEG reference to the Commissioner with specified contents, prescribe Commissioner forms (3CEH, 3CEI) and impute time limits for Commissioner actions. en-us Mon, 23 Sep 2013 00:00:00 +0530 Thu, 26 Sep 2013 18:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=115933 The rules add Chapter X-A governing the General Anti-Avoidance Rule, exclude certain arrangements from its application (including small aggregate tax benefits, specified Foreign Institutional Investor investments, non-resident investments via offshore derivative instruments into FIIs, and certain pre-cutoff transfers) while preserving application to tax benefits obtained from a later operative date; they define key terms, require AO notice to the assessee and a prescribed Form No.3CEG reference to the Commissioner with specified contents, prescribe Commissioner forms (3CEH, 3CEI) and impute time limits for Commissioner actions. Notifications Income Tax Mon, 23 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/notifications?id=115933