{"id":6338,"date":"2026-05-22T12:02:00","date_gmt":"2026-05-22T08:02:00","guid":{"rendered":"https:\/\/www.venturelawltd.com\/?p=6338"},"modified":"2026-05-22T12:02:00","modified_gmt":"2026-05-22T08:02:00","slug":"india-restores-gaar-grandfathering-cbdt-clarifies-non-applicability-to-pre-2017-investments","status":"publish","type":"post","link":"https:\/\/www.venturelawltd.com\/index.php\/2026\/05\/22\/india-restores-gaar-grandfathering-cbdt-clarifies-non-applicability-to-pre-2017-investments\/","title":{"rendered":"India Restores GAAR Grandfathering: CBDT Clarifies Non-Applicability to Pre-2017 Investments"},"content":{"rendered":"<body><p><\/p>\ud83d\udce2Relief for legacy investments:<strong> CBDT amends GAAR rules to restore tax certainty after Tiger Global ruling.<br>\n<\/strong><br>\nThe amendments ensure that capital gains from transfer of such investments remain protected from GAAR scrutiny.\n<p>\ud83d\udcd6 Read the full <a href=\"https:\/\/www.venturelawltd.com\/wp-content\/uploads\/2026\/05\/India-Restores-GAAR-Grandfathering-CBDT-Clarifies-Non-Applicability-to-Pre-2017-Investments-1.pdf\">article<\/a> below \u2014 covering the pre-amendment framework, the Tiger Global ruling, the CBDT\u2019s response, and what this means for investors going forward.<\/p>\n<p><a href=\"https:\/\/www.venturelawltd.com\/wp-content\/uploads\/2026\/05\/India-Restores-GAAR-Grandfathering-CBDT-Clarifies-Non-Applicability-to-Pre-2017-Investments-1.pdf\"><img decoding=\"async\" class=\"size-medium wp-image-6339 aligncenter\" src=\"https:\/\/www.venturelawltd.com\/wp-content\/uploads\/2026\/05\/India-Restores-GAAR-Grandfathering-CBDT-Clarifies-Non-Applicability-to-Pre-2017-Investments-212x300.png\" alt=\"\" width=\"212\" height=\"300\" loading=\"lazy\" srcset=\"https:\/\/www.venturelawltd.com\/wp-content\/uploads\/2026\/05\/India-Restores-GAAR-Grandfathering-CBDT-Clarifies-Non-Applicability-to-Pre-2017-Investments-212x300.png 212w, https:\/\/www.venturelawltd.com\/wp-content\/uploads\/2026\/05\/India-Restores-GAAR-Grandfathering-CBDT-Clarifies-Non-Applicability-to-Pre-2017-Investments-724x1024.png 724w, https:\/\/www.venturelawltd.com\/wp-content\/uploads\/2026\/05\/India-Restores-GAAR-Grandfathering-CBDT-Clarifies-Non-Applicability-to-Pre-2017-Investments-768x1086.png 768w, https:\/\/www.venturelawltd.com\/wp-content\/uploads\/2026\/05\/India-Restores-GAAR-Grandfathering-CBDT-Clarifies-Non-Applicability-to-Pre-2017-Investments-1086x1536.png 1086w, https:\/\/www.venturelawltd.com\/wp-content\/uploads\/2026\/05\/India-Restores-GAAR-Grandfathering-CBDT-Clarifies-Non-Applicability-to-Pre-2017-Investments.png 1414w\" sizes=\"auto, (max-width: 212px) 100vw, 212px\" \/><\/a><\/p>\n<\/body>","protected":false},"excerpt":{"rendered":"<p>\ud83d\udce2Relief 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. \ud83d\udcd6 Read the full article below \u2014 covering the pre-amendment framework, the Tiger Global ruling, the CBDT\u2019s response, and what this means for<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-6338","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/www.venturelawltd.com\/index.php\/wp-json\/wp\/v2\/posts\/6338","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.venturelawltd.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.venturelawltd.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.venturelawltd.com\/index.php\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/www.venturelawltd.com\/index.php\/wp-json\/wp\/v2\/comments?post=6338"}],"version-history":[{"count":3,"href":"https:\/\/www.venturelawltd.com\/index.php\/wp-json\/wp\/v2\/posts\/6338\/revisions"}],"predecessor-version":[{"id":6343,"href":"https:\/\/www.venturelawltd.com\/index.php\/wp-json\/wp\/v2\/posts\/6338\/revisions\/6343"}],"wp:attachment":[{"href":"https:\/\/www.venturelawltd.com\/index.php\/wp-json\/wp\/v2\/media?parent=6338"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.venturelawltd.com\/index.php\/wp-json\/wp\/v2\/categories?post=6338"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.venturelawltd.com\/index.php\/wp-json\/wp\/v2\/tags?post=6338"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}