{"url":"https://lrlabs.ai/t/gaar_monetary_floor","engine":"deterministic","llm_in_path":false,"id":"gaar_monetary_floor","question":"What is the monetary floor below which Indian GAAR cannot apply?","answer":"₹3 crore aggregate tax benefit — Rule 10U(1)(a) read with s.102(10): computed net, across all parties to the arrangement, per assessment year (Circular 7/2017). At or below the floor, Chapter X-A cannot be invoked.","pinpoint":"Rule 10U(1)(a); s.102(10); Circular 7/2017","confidence":"administrative","as_at":"14 Aug 2026","value":3}