For tax year 2026–27, what maximum aggregate tax benefit to all parties in the tax year falls within the monetary GAAR exclusion under the Income-tax Rules, 2026?

Rule 128(1)(a) of the Income-tax Rules, 2026 keeps Chapter XI of the Income-tax Act, 2025 from applying to an arrangement where the aggregate tax benefit to all parties in the relevant tax year does not exceed ₹3 crore. Above that figure the arrangement may be examined as an impermissible avoidance arrangement.