India excludes pre-2017 investments from GAAR scrutiny

Legacy gains protected from anti-avoidance rules

Financial Services
🇮🇳
Economic Times ·
Change
India amended tax rules to exclude gains from investments made before April 1, 2017 from GAAR applicability.
Why it matters
GAAR enforcement now applies only to arrangements generating tax benefits after the cutoff date.
Implications
  • — Legacy investors protected — retrospective risk removed
  • — Future arrangements scrutinised — compliance obligations remain

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Source
Economic Times
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