CA NeWs Beta*: Download Draft General Anti-Avoidance Rules (GAAR) Guidelines

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Sunday, July 1, 2012

Download Draft General Anti-Avoidance Rules (GAAR) Guidelines

Download Draft General Anti-Avoidance Rules (GAAR) Guidelines


Vide letter dated 28.06.2012, the Director General of Income-tax has issued draft guidelines in respect of the General Anti-Avoidance Rules (GAAR). GAAR is scheduled to become applicable w.e.f. 1.4.2013. The guidelines contain illustrations to explain how the GAAR provisions will apply together the draft of the forms required to be filled in. Comments can be forwarded till 20.07.2012


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