CBDT Amends Rule 10U: No GAAR on Pre-April 2017 Investments

Last updated: 02 April 2026


The Central Board of Direct Taxes has notified the Income-tax (Tenth Amendment) Rules, 2026, introducing important clarifications to the applicability of General Anti-Avoidance Rules (GAAR) under the Income-tax Act, 1961. The notification (G.S.R. 240(E)) dated 31st March 2026 amends Rule 10U of the

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Category Income Tax   Report

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