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    <title>CBDT notifies changes to Rule 11UA in respect of ANGEL TAX</title>
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    <description>Amendment expands acceptable valuation methodologies for determining Fair Market Value of shares under the anti-abuse provision targeting consideration from non-residents, adding five internationally recognised methods alongside DCF and NAV, providing valuation rules for CCPS, enabling price-matching with notified non-resident entities and specified funds subject to aggregate and timing limits, and introducing a safe-harbor tolerance to harmonise resident and non-resident investor treatment.</description>
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