GAAR provisions of Income Tax- implementation in India -CBDT Clarify
Clarifications on implementation of GAAR provisions under the Income Tax Act, 1961 Source Ministry of Finance , 27-January, 2017 The General Anti Avoidance Rule (GAAR) provisions shall be effective from the Assessment Year 2018-19 onwards, i.e. Financial Year 2017-18 onwards. The necessary procedures for application of GAAR and conditions under which it shall not apply, have been enumerated… Read More »