[ compiled answer ]
law as at 14 Aug 2026 · judicial
Are pre-2017 investments grandfathered from Indian GAAR?
The compiled answer
Yes — income from the transfer of investments made before 1 April 2017 is excluded (Rule 10U(1)(d)). Tiger Global (2026) read Rule 10U(2) as diluting the vintage cut-off; Notification 54/2026 (w.e.f. 31.03.2026) then restored the grandfathering by amendment.
Pinpoint
Rule 10U(1)(d), as amended by Notif 54/2026; Tiger Global, 2026 INSC 60, para 46
String-verified quote
“the prescription of the cut-off date of investment under Rule 10U(1)(d) stands diluted by Rule 10U(2), if any tax benefit is obtained based on such arrangement”
source: ledger:TIGER-GLOBAL — verified at load; a quote that stops matching its source is a compile error
Computed by a deterministic engine over compiled law — no generative model in the evaluation path. JSON twin: /t/gaar_grandfathering.json · Ask with YOUR facts: GET /compute?lookup=… · MCP: POST https://lrlabs.ai/mcp (lookup_compiled_rule)