What is GAAR and from when it will be introduced in India?
Girirajsinh P Parmar 2017-04-07 09:43:34
Answers
Apexa A. Nahar
GAAR (General Anti-Avoidance Rule) is nothing but provisions of Chapter X-A of the Income Tax Act, 1961 and it has come into force from 1st April, 2017.