General anti-avoidance rule (India)
id:
general-anti-avoidance-rule-india-216-1105338
title:
General anti-avoidance rule (India)
text:
General anti-avoidance rule (GAAR) is an anti-tax avoidance law under Chapter X-A of the Income Tax Act, 1961 of India. It is framed by the Department of Revenue under the Ministry of Finance. GAAR was originally proposed in the Direct Tax Code 2009 and was targeted at arrangements or transactions made specifically to avoid taxes. GAAR provisions were also present in the Direct Tax Code 2010 and Direct Tax Code 2013. However, the Direct Tax Code did not see the light of the day and was not imple
brand slug:
wiki
category slug:
encyclopedia
description:
Anti-tax avoidance law
original url:
https://en.wikipedia.org/wiki/General_anti-avoidance_rule_(India)
date created:
2013-01-14T13:59:35Z
date modified:
2024-09-12T20:23:29Z
main entity:
{"identifier":"Q5512754","url":"https://www.wikidata.org/entity/Q5512754"}
image:
fields total:
13
integrity:
15