{"id":5376,"date":"2026-04-09T16:23:39","date_gmt":"2026-04-09T16:23:39","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=5376"},"modified":"2026-04-09T16:23:40","modified_gmt":"2026-04-09T16:23:40","slug":"income-tax-notification-55-2026-dated-31-03-2026-amendment-to-rule-128-to-exclude-pre-2017-investments-from-anti-abuse-provisions","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/04\/09\/income-tax-notification-55-2026-dated-31-03-2026-amendment-to-rule-128-to-exclude-pre-2017-investments-from-anti-abuse-provisions\/","title":{"rendered":"Income Tax Notification 55\/2026 Dated 31\/03\/2026 – Amendment to Rule 128 to Exclude Pre-2017 Investments from Anti Abuse Provisions\u00a0"},"content":{"rendered":"\n

The amendment clarifies the tax treatment of income arising from investments made before 1st<\/sup>\u00a0April 2017, that it is excluded from the applicability of Chapter XI provisions. While Anti-Abuse provisions will apply to all arrangements, regardless of when they were entered into, if the tax benefit arises on or after 1st<\/sup>\u00a0April 2017, an exception is carved out for income derived from the transfer of investments made prior to 1st<\/sup>\u00a0April 2017, which remains outside the scope of these anti-abuse provisions.\u00a0<\/p>\n\n\n\n

(Link: Income Tax Notification 55\/2026 Dated 31\/03\/2026)<\/em><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

The amendment clarifies the tax treatment of income arising from investments made before 1st\u00a0April 2017, that it is excluded from […]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[8,17],"tags":[],"class_list":["post-5376","post","type-post","status-publish","format-standard","hentry","category-income-tax","category-notifications-income-tax"],"yoast_head":"\nIncome Tax Notification 55\/2026 Dated 31\/03\/2026 - 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