{"id":380009,"date":"2026-04-02T15:30:02","date_gmt":"2026-04-02T10:00:02","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=380009"},"modified":"2026-04-02T16:24:00","modified_gmt":"2026-04-02T10:54:00","slug":"cbdt-notified-income-tax-amendment-rules-2026","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2026\/04\/02\/cbdt-notified-income-tax-amendment-rules-2026\/","title":{"rendered":"CBDT Notifies GAAR Clarifications Under Income-tax (Amendment) Rules, 2026"},"content":{"rendered":"
\n

On 31 March 2026, the Central Board of Direct Taxes<\/span> (CBDT) has notified the Income-tax (Amendment) Rules, 2026<\/span>, introducing revisions to the General Anti-Avoidance Rule<\/span> (GAAR) framework.<\/p>\n

Key Points:<\/h2>\n
    \n
  1. \n

    Effective from 1 April 2026<\/span>, the amendment revises Rule 128 of the Income-tax Rules, 2026.<\/span><\/p>\n<\/li>\n

  2. \n

    Rule 128<\/span> relates to the General Anti-Avoidance Rule<\/span> and addresses the treatment of pre-GAAR investments in the context of evolving tax structures and continued income from legacy assets.<\/p>\n<\/li>\n

  3. \n

    The amendment substitutes Rule 128(1)(d)<\/span> to explicitly exclude from the scope of GAAR any income arising from the transfer of investments made before 1 April 2017<\/span>, thereby safeguarding such grandfathered investments from anti-avoidance scrutiny.<\/p>\n<\/li>\n

  4. \n

    Clause (2) of Rule 128<\/span> is substituted to lay down the general principle that:<\/p>\n

      \n
    • \n

      GAAR applies to any arrangement<\/span>, regardless of when it was entered<\/p>\n<\/li>\n

    • \n

      GAAR applies if the tax benefit is obtained on or after 1 April 2017<\/span>.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n

    • \n

      The GAAR exclusion applies only to income from investments made by the same person before 1 April 2017 and does not extend to subsequent investors.<\/p>\n<\/li>\n

    • \n

      The exclusion is limited to the specified income and does not provide GAAR immunity to all tax benefits arising from the arrangement.<\/p>\n<\/li>\n<\/ol>\n

      [Income-tax (Amendment) Rules, 2026, published on 31-3-2026]<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

      Finance Ministry has notified the Income-tax (Amendment) Rules, 2026, clarifying GAAR exclusion for pre-April 2017 investments.<\/p>\n","protected":false},"author":67525,"featured_media":380022,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[4,15],"tags":[101643,29414,7401,45195,101646,101641,101642,100101,99345,101645,101644,72324,43890],"class_list":["post-380009","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legislationupdates","category-rules_regulations","tag-anti-avoidance-provisions","tag-cbdt","tag-finance-ministry","tag-gaar","tag-gaar-exclusion","tag-general-anti-avoidance-rule","tag-grandfathering-of-investments","tag-income-tax-amendment-rules-2026","tag-income-tax-rules-2026","tag-investment-exclusion","tag-pre-gaar-investments","tag-tax-benefits","tag-tax-laws"],"yoast_head":"\nIncome-tax (Amendment) Rules 2026: GAAR Update | SCC Times<\/title>\n<meta name=\"description\" content=\"Finance Ministry notified Income-tax (Amendment) Rules, 2026 outlining GAAR applicability and excluding income from pre-April 2017 investments under Rule 128.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2026\/04\/02\/cbdt-notified-income-tax-amendment-rules-2026\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CBDT Notifies GAAR Clarifications Under Income-tax (Amendment) Rules, 2026\" \/>\n<meta property=\"og:description\" content=\"Finance Ministry notified Income-tax (Amendment) Rules, 2026 outlining GAAR applicability and excluding income from pre-April 2017 investments under Rule 128.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.scconline.com\/blog\/post\/2026\/04\/02\/cbdt-notified-income-tax-amendment-rules-2026\/\" \/>\n<meta property=\"og:site_name\" content=\"SCC Times\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/scc.online\/\" \/>\n<meta property=\"article:published_time\" content=\"2026-04-02T10:00:02+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-02T10:54:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/04\/Income-tax-Amendment-Rules.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"886\" \/>\n\t<meta property=\"og:image:height\" content=\"590\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Shubhi\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:title\" content=\"CBDT Notifies GAAR Clarifications Under Income-tax (Amendment) Rules, 2026\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Shubhi\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2026\/04\/02\/cbdt-notified-income-tax-amendment-rules-2026\/\",\"url\":\"https:\/\/www.scconline.com\/blog\/post\/2026\/04\/02\/cbdt-notified-income-tax-amendment-rules-2026\/\",\"name\":\"Income-tax (Amendment) Rules 2026: GAAR Update | SCC Times\",\"isPartOf\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2026\/04\/02\/cbdt-notified-income-tax-amendment-rules-2026\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2026\/04\/02\/cbdt-notified-income-tax-amendment-rules-2026\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/04\/Income-tax-Amendment-Rules.webp\",\"datePublished\":\"2026-04-02T10:00:02+00:00\",\"dateModified\":\"2026-04-02T10:54:00+00:00\",\"author\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/3e8a14a0016e76e01d69a7a3ca6164ac\"},\"description\":\"Finance Ministry notified Income-tax (Amendment) Rules, 2026 outlining GAAR applicability and excluding income from pre-April 2017 investments under Rule 128.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2026\/04\/02\/cbdt-notified-income-tax-amendment-rules-2026\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.scconline.com\/blog\/post\/2026\/04\/02\/cbdt-notified-income-tax-amendment-rules-2026\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2026\/04\/02\/cbdt-notified-income-tax-amendment-rules-2026\/#primaryimage\",\"url\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/04\/Income-tax-Amendment-Rules.webp\",\"contentUrl\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/04\/Income-tax-Amendment-Rules.webp\",\"width\":886,\"height\":590,\"caption\":\"Income-tax (Amendment) Rules\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2026\/04\/02\/cbdt-notified-income-tax-amendment-rules-2026\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.scconline.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"CBDT Notifies GAAR Clarifications Under Income-tax (Amendment) Rules, 2026\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\",\"url\":\"https:\/\/www.scconline.com\/blog\/\",\"name\":\"SCC Times\",\"description\":\"Bringing you the Best Analytical Legal News\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.scconline.com\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/3e8a14a0016e76e01d69a7a3ca6164ac\",\"name\":\"Shubhi\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/0da7aaea2ff41a69b9926284cf9e1f24b3f53e830b045ed1d3f853355e3e5157?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/0da7aaea2ff41a69b9926284cf9e1f24b3f53e830b045ed1d3f853355e3e5157?s=96&d=mm&r=g\",\"caption\":\"Shubhi\"},\"url\":\"https:\/\/www.scconline.com\/blog\/post\/author\/shubhi\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Income-tax (Amendment) Rules 2026: GAAR Update | SCC Times","description":"Finance Ministry notified Income-tax (Amendment) Rules, 2026 outlining GAAR applicability and excluding income from pre-April 2017 investments under Rule 128.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.scconline.com\/blog\/post\/2026\/04\/02\/cbdt-notified-income-tax-amendment-rules-2026\/","og_locale":"en_US","og_type":"article","og_title":"CBDT Notifies GAAR Clarifications Under Income-tax (Amendment) Rules, 2026","og_description":"Finance Ministry notified Income-tax (Amendment) Rules, 2026 outlining GAAR applicability and excluding income from pre-April 2017 investments under Rule 128.","og_url":"https:\/\/www.scconline.com\/blog\/post\/2026\/04\/02\/cbdt-notified-income-tax-amendment-rules-2026\/","og_site_name":"SCC Times","article_publisher":"https:\/\/www.facebook.com\/scc.online\/","article_published_time":"2026-04-02T10:00:02+00:00","article_modified_time":"2026-04-02T10:54:00+00:00","og_image":[{"width":886,"height":590,"url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/04\/Income-tax-Amendment-Rules.jpg","type":"image\/jpeg"}],"author":"Shubhi","twitter_card":"summary_large_image","twitter_title":"CBDT Notifies GAAR Clarifications Under Income-tax (Amendment) Rules, 2026","twitter_misc":{"Written by":"Shubhi","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.scconline.com\/blog\/post\/2026\/04\/02\/cbdt-notified-income-tax-amendment-rules-2026\/","url":"https:\/\/www.scconline.com\/blog\/post\/2026\/04\/02\/cbdt-notified-income-tax-amendment-rules-2026\/","name":"Income-tax (Amendment) Rules 2026: GAAR Update | SCC Times","isPartOf":{"@id":"https:\/\/www.scconline.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2026\/04\/02\/cbdt-notified-income-tax-amendment-rules-2026\/#primaryimage"},"image":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2026\/04\/02\/cbdt-notified-income-tax-amendment-rules-2026\/#primaryimage"},"thumbnailUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/04\/Income-tax-Amendment-Rules.webp","datePublished":"2026-04-02T10:00:02+00:00","dateModified":"2026-04-02T10:54:00+00:00","author":{"@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/3e8a14a0016e76e01d69a7a3ca6164ac"},"description":"Finance Ministry notified Income-tax (Amendment) Rules, 2026 outlining GAAR applicability and excluding income from pre-April 2017 investments under Rule 128.","breadcrumb":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2026\/04\/02\/cbdt-notified-income-tax-amendment-rules-2026\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.scconline.com\/blog\/post\/2026\/04\/02\/cbdt-notified-income-tax-amendment-rules-2026\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/post\/2026\/04\/02\/cbdt-notified-income-tax-amendment-rules-2026\/#primaryimage","url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/04\/Income-tax-Amendment-Rules.webp","contentUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/04\/Income-tax-Amendment-Rules.webp","width":886,"height":590,"caption":"Income-tax (Amendment) Rules"},{"@type":"BreadcrumbList","@id":"https:\/\/www.scconline.com\/blog\/post\/2026\/04\/02\/cbdt-notified-income-tax-amendment-rules-2026\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.scconline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"CBDT Notifies GAAR Clarifications Under Income-tax (Amendment) Rules, 2026"}]},{"@type":"WebSite","@id":"https:\/\/www.scconline.com\/blog\/#website","url":"https:\/\/www.scconline.com\/blog\/","name":"SCC Times","description":"Bringing you the Best Analytical Legal News","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.scconline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/3e8a14a0016e76e01d69a7a3ca6164ac","name":"Shubhi","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/0da7aaea2ff41a69b9926284cf9e1f24b3f53e830b045ed1d3f853355e3e5157?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/0da7aaea2ff41a69b9926284cf9e1f24b3f53e830b045ed1d3f853355e3e5157?s=96&d=mm&r=g","caption":"Shubhi"},"url":"https:\/\/www.scconline.com\/blog\/post\/author\/shubhi\/"}]}},"jetpack_featured_media_url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2026\/04\/Income-tax-Amendment-Rules.webp","jetpack_sharing_enabled":true,"jetpack-related-posts":[{"id":102461,"url":"https:\/\/www.scconline.com\/blog\/post\/2017\/01\/30\/clarifications-on-implementation-of-gaar-provisions-under-income-tax-act-1961\/","url_meta":{"origin":380009,"position":0},"title":"Clarifications on implementation of GAAR provisions under Income Tax Act, 1961","author":"Saba","date":"January 30, 2017","format":false,"excerpt":"The\u00a0General Anti Avoidance Rule (GAAR)\u00a0provisions shall be effective from the Assessment Year 2018-19 onwards, i.e. Financial Year 2017-18 onwards.\u00a0 The necessary procedures for application of GAAR and conditions under which it shall not apply, have been enumerated in Rules 10U to 10UC of the Income Tax Rules, 1962. The provisions\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":335391,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/11\/18\/gaar-v-taar-india-and-uk-experience\/","url_meta":{"origin":380009,"position":1},"title":"GAAR v. TAAR: India and UK Experience","author":"Bhumika Indulia","date":"November 18, 2024","format":false,"excerpt":"by Aastha Suman* and Ishaan Sharma**","rel":"","context":"In "Op Eds"","block_context":{"text":"Op Eds","link":"https:\/\/www.scconline.com\/blog\/post\/category\/op-ed\/legal-analysis\/"},"img":{"alt_text":"India and UK Experience","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/11\/Selected-photo-5.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/11\/Selected-photo-5.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/11\/Selected-photo-5.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/11\/Selected-photo-5.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":243930,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/02\/16\/revisiting-general-anti-avoidance-rules-in-income-tax-law\/","url_meta":{"origin":380009,"position":2},"title":"Revisiting General Anti-Avoidance Rules in Income Tax Law","author":"Bhumika Indulia","date":"February 16, 2021","format":false,"excerpt":"by Tarun Jain\u2020 Cite as: 2021 SCC OnLine Blog Exp 9","rel":"","context":"In "Experts Corner"","block_context":{"text":"Experts Corner","link":"https:\/\/www.scconline.com\/blog\/post\/category\/experts_corner\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/tax_4.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/tax_4.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/tax_4.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/tax_4.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2021\/02\/tax_4.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":284774,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/03\/06\/critical-analysis-of-gaar-in-light-of-the-constitution-of-india-and-dtaa\/","url_meta":{"origin":380009,"position":3},"title":"Critical Analysis of GAAR in Light of the Constitution of India and DTAA","author":"Bhumika Indulia","date":"March 6, 2023","format":false,"excerpt":"by Bhola Shankar\u2020","rel":"","context":"In "Op Eds"","block_context":{"text":"Op Eds","link":"https:\/\/www.scconline.com\/blog\/post\/category\/op-ed\/legal-analysis\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/03\/MicrosoftTeams-image-638.png?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/03\/MicrosoftTeams-image-638.png?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/03\/MicrosoftTeams-image-638.png?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/03\/MicrosoftTeams-image-638.png?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":324480,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/06\/15\/colourable-devices-cannot-be-part-of-tax-planning-telhc\/","url_meta":{"origin":380009,"position":4},"title":"Colourable devices cannot be part of tax planning; obligation of every citizen to pay taxes honestly: Telangana HC","author":"Simranjeet","date":"June 15, 2024","format":false,"excerpt":"The Court stated that due to the non-obstante clause in Chapter X-A i.e., the General Anti-Avoidance Rules (\u2018GAAR\u2019), its provisions get an overriding effect over and above the other existing provisions of law.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Telangana High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Telangana-High-Court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Telangana-High-Court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Telangana-High-Court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Telangana-High-Court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":214815,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/05\/17\/reporting-requirements-under-clauses-30-c-and-44-of-tax-audit-report-to-be-kept-in-abeyance-till-31-03-2019\/","url_meta":{"origin":380009,"position":5},"title":"Reporting requirements under Clauses 30-C and 44 of Tax Audit Report to be kept in abeyance till 31-03-2019","author":"Bhumika Indulia","date":"May 17, 2019","format":false,"excerpt":"Order under Section 119 of the Income-Tax Act, 1961 Section 44 AB of the Income-Tax Act, 1961 ('the Act') read with Rule 6G of the Income-tax Rules, 1962 ('the Rules') requires specified persons to furnish the Tax Audit Report along with the prescribed particulars in Form No. 3CD. The existing\u2026","rel":"","context":"In "Legislation Updates"","block_context":{"text":"Legislation Updates","link":"https:\/\/www.scconline.com\/blog\/post\/category\/legislationupdates\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/380009","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67525"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=380009"}],"version-history":[{"count":3,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/380009\/revisions"}],"predecessor-version":[{"id":380024,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/380009\/revisions\/380024"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/380022"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=380009"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=380009"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=380009"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}