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Government Invites Comments and Inputs of the Stakeholders on Implementation of General Anti Avoidance Rule Provisions-Issuance of Guidance Note

News and Press Release - Dated:- 27-5-2016 - The provisions of General Anti Avoidance Rule (GAAR) are contained in Chapter X-A of the Income-tax Act, 1961 (the Act). The GAAR provisions shall be effective from assessment year 2018-19 onwards, i.e. fi .....

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nted that guidelines for implementation of GAAR be issued so that there is adequate clarity in this regard. The general public and stakeholders are therefore requested to provide their inputs on the provisions of GAAR in respect of which further clar .....

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