Modified Provisions of General Anti-Avoidance Rules(GAAR) to Come into Effect from 1ST April, 2016

Last updated: 28 February 2013

The Finance Bill 2013 proposes to bring the modified provisions of General Anti-Avoidance Rules (GAAR) into effect from 1.4.2016. Presenting the Union Budget in the Lok Sabha today, the Finance Minister Shri P.Chidambaram said that Finance Act 2012 introduced GAAR. A number of representations w
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