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Tuesday, July 10, 2012

General Anti Avoidance Rules (GAAR)-Draft Guidelines

The GAAR committee has published draft guidelines regarding implementation of General Anti Avoidance Rules (GAAR) in terms of section 101 of the Income Tax Act, 1961. The copy is attached with this mail for ready reference.
The same is also avialable at Income Tax Website. 

Click here:

https://docs.google.com/open?id=14A6qwc9dPlXn-S4vKsI3CN28djW0OyVJwdPqpnPZKbeMuBIj0MLsK2qtPnzK

 


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