(2)The notice referred to in sub-rule (1) shall contain the following:-(i)details of the arrangement to which the provisions of Chapter X-A are proposed to be applied;(ii)the tax benefit arising under the arrangement;(iii)the basis and reason for considering that the main purpose of the identified arrangement is to obtain tax benefit;(iv)the basis and the reasons why the arrangement satisfies the condition provided in clause (a), (b), (c) or (d) of sub-section (1) of section 96; and(v)the list of documents and evidence relied upon in respect of (iii) and (iv) above.
