New Delhi, April 1 – The Income Tax Department has explicitly excluded income arising from the transfer of investments made before April 1, 2017, from the scope of the General Anti-Avoidance Rules (GAAR), thereby resolving a long-standing industry concern regarding retrospective applicability...
cbdt
general anti-avoidance rules (gaar)
income tax
income tax rules 2026
india tax department
india-mauritius tax treaty
investment income
investment transfers
retrospective taxation
tax avoidance
tax compliance
tax grandfathering
tax regulations
taxresidencycertificates (trcs)
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