GAAR and Pre-2017 Investments: CBDT’s March 2026 Clarification Explained
Quick Summary Box Particulars Details Subject General Anti-Avoidance Rule (GAAR) applicability Clarification Date 31 March 2026 Issuing Authority CBDT Core Clarification Income from transfer of investments made before 1 April 2017 falls outside GAAR Relevance Foreign investors, PE/VC funds, treaty-based structures set up pre-GAAR Background: Why This Clarification Was Needed GAAR — the General Anti-Avoidance […]