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Rule 10U - Application of General Anti Avoidance Rule - Income-tax Rules, 1962

Extract

  1. 49/2016 - Dated: 22-6-2016 - Income Tax - Income-tax (16th Amendment) Rules, 2016 - Provisions of GENERAL ANTI-AVOIDANCE RULE (GAAR) shall be applicable w.e.f. 1.4.2017

 

 

 

 

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