International TaxArticle·6 April 2026

India Tax Alert | GAAR Grandfathering Restored; Tiger Global Impact Moderated

By J the App

Executive Summary

India has moved swiftly to recalibrate investor certainty following the Supreme Court’s ruling in Tiger Global, with the Central Board of Direct Taxes (CBDT) amending GAAR rules to ring-fence legacy investments.

Executive Takeaways

• Grandfathering reaffirmed: CBDT notifications dated March 31,&nb...

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