Application of General Anti Avoidance Rule

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.... arising, in aggregate, to all the parties to the arrangement does not exceed a sum of rupees three crore; (b) a Foreign Institutional Investor, - (i) who is an assessee under the Act; (ii) who has not taken benefit of an agreement referred to in section 90 or section 90A as the case may be; and (iii) who has invested in listed securities, or unlisted securities....

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....s been entered into, in respect of the tax benefit obtained from the arrangement on or after the 1st day of April, 2017, except for that income which accrues or arises to, or deemed to accrue or arise to, or is received or deemed to be received, by any person from transfer of such investments which were made before the 1st day of April, 2017 by such person.] (3) For the purposes of this rule, -....

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.... said clause, the amount of tax; and (b) sub-clause (f) of the said clause, the tax that would have been chargeable had the increase in loss referred to therein been the total income.]     ************** NOTES:- ** The Indexing of Sub-Chapter as "DA" to be changed to "DD" since new sub-chapters from "DA" have been inserted gradually.  1. Inserted vid....