This infographic explains the recent changes to India's General Anti-Avoidance Rule (GAAR) and the restoration of grandfathering protection for qualifying pre-2017 investments. It highlights the impact of the Tiger Global judgment, the latest CBDT amendments, the continued relevance of Judicial Anti-Avoidance Rules (JAAR), and the practical implications for overseas investors. A concise visual guide to understanding how these developments may influence cross-border investment structures and tax planning.