https://www.taxtmi.com/manuals?id=4439 The rule exempts from Chapter X-A the General Anti Avoidance Rule where the aggregate tax benefit to all parties in the relevant year falls below a specified threshold, and also excludes specified investors and structures such as certain Foreign Institutional Investors, non-residents investing via those investors or offshore derivative instruments, and transfers of investments made before a cutoff date; it further provides that Chapter X-A may apply to tax benefits obtained on or after that cutoff regardless of arrangement date and defines key terms for consistent computation of tax benefit. en-us Tue, 23 Jan 2024 16:43:00 +0530 Tue, 23 Jan 2024 16:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4439 The rule exempts from Chapter X-A the General Anti Avoidance Rule where the aggregate tax benefit to all parties in the relevant year falls below a specified threshold, and also excludes specified investors and structures such as certain Foreign Institutional Investors, non-residents investing via those investors or offshore derivative instruments, and transfers of investments made before a cutoff date; it further provides that Chapter X-A may apply to tax benefits obtained on or after that cutoff regardless of arrangement date and defines key terms for consistent computation of tax benefit. Manuals Income Tax Tue, 23 Jan 2024 16:43:00 +0530 https://www.taxtmi.com/manuals?id=4439