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India Restores GAAR Grandfathering: CBDT Clarifies Non-Applicability to Pre-2017 Investments

📢Relief for legacy investments: CBDT amends GAAR rules to restore tax certainty after Tiger Global ruling. The amendments ensure that capital gains from transfer of such investments remain protected from GAAR scrutiny. 📖 Read the full article below — covering the pre-amendment framework, the Tiger Global ruling, the CBDT’s response, and what this means for