Clarification on implementation of GAAR provisions under the income tax act,1961

Amitav , Last updated: 30 January 2017  
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TheGeneral 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 in Rules 10U to 10UC of the Income-ta

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Published by

Amitav
(Chartered Accountant)
Category Income Tax   Report

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