General Anti Avoidance Rules

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The Provisions of Chapter X-A of the Income Tax Act, 1961, relating to General Anti-Avoidance Rule (GAAR) came into force with effect from 1st April, 2017. The Provisions of Chapter X-A of the Income Tax Act, 1961, relating to General Anti-Avoidance

The Provisions of Chapter X-A of the Income Tax Act, 1961, relating to General Anti-Avoidance Rule (GAAR) came into force with effect from 1st April, 2017. As a result, any transaction which lacks .. More

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