The latest amendment excludes income arising from transfer of pre-2017 investments from GAAR scrutiny. It reinforces the ...

CBDT clarifies GAAR provisions to exempt pre-2017 investments from scrutiny, aiming to boost investor confidence and ensure tax certainty ...

In a significant policy clarification, central board of direct taxes (CBDT) has amended the Income-tax Rules, 2026 under the ...

Authors from Khaitan & Co evaluate the recent CBDT notification, whereby legacy investments made by investors continue to be ...

It makes it clear that GAAR cannot be applied to income from pre-2017 investments, regardless of when they are sold.

CBDT amends Income tax Rules 2026, clarifying Rule 128 on pre 2017 investments and Chapter XI tax benefits, effective from ...

Prospective amendments to the applicability of GAAR to grandfathered investments provide some statutory comfort. However, ...

New Delhi: The Central Board of Direct Taxes (CBDT) has notified bonds issued by Indian Renewable Energy Development Agency Ltd. (IREDA) as "long-term specified assets" that are eligible for tax ...

The Income Tax Department has clarified that income from the transfer of investments made before April 1, 2017, is excluded ...

CBDT corrected multiple ITR forms to fix structural and computational errors. The update ensures accurate tax reporting and reduces filing ...

The Gujarat High Court on Friday (September 26, 2025) ordered CBDT to extend the ITR due date for taxpayers who are required to conduct tax audit to November 30, 2025. Income tax audit due date is ...

CBDT has amended Income-tax Rules, 2026, saying that any income accruing or received by any person from transfer of investments made before April 1, 2017, will not come under the General Anti Avoidanc ...