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Articles by Niraj K Shah

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Draft Guidelines for upcoming GAAR provisions

Posted by Niraj K Shah 03 July 2012 14508 Views

Draft guidelines regarding implementation of General Anti Avoidance Rules (GAAR) in terms of section 101 of the Income Tax Act, 1961. What is GAAR? GAAR stands for General Anti- Avoidance Rules. In several countries anti tax avoida




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