Tag: Clarifications on implementation of GAAR provisions under the Income Tax Act-1961
Clarifications on implementation of GAAR provisions under the Income Tax Act, 1961
Clarifications on implementation of GAAR provisions under the Income Tax Act, 1961
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...