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TMI BlogCBDT Invites Comments/Suggestions on Draft GAAR Guidelines.X X X X Extracts X X X X X X X X Extracts X X X X ..... CBDT Invites Comments/Suggestions on Draft GAAR Guidelines. X X X X Extracts X X X X X X X X Extracts X X X X ..... lementation of General Anti Avoidance Rules (GAAR) in terms of Section 101 of The Income Tax Act, 1961.The Draft GARR Guidelines were issued yesterday along with the relevant Annexures. All these details are available on the Departmental websites- www.pib.nic.in, www.finmin.nic.in, www.incometaxindia.gov.in and www.irsofficersonline.gov.in. The comments/suggestions, if any, can be forwarded at t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he following address or at the email id: [email protected] on or before 20th July,2012. Ram Mohan Singh, IRS Additional Director of Income Tax, (International Taxation), Range-1, 4th Floor, Room No. 402, Drum Shape Building, I.P Estate, New Delhi-110001 The implementation of General Anti Avoidance Rules (GAAR) has been deferred by one year. GAAR will now be applicable w.e.f. 1.4.2013. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The Government had set-up a Committee under the Chairmanship of Director General of Income Tax (International Taxation) to frame draft guidelines in terms of Section 101 of Income Tax Act, 1961. Draft guidelines have since been finalized together with the forms. Some illustrations have also been provided to clarify the GAAR provisions.
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