Draft GAAR guidelines providing procedures and clarifications/ illustrations dtd 28.06.2012


The Director General of Income-tax has issued draft guidelines in respect of the General Anti-Avoidance Rules (GAAR) vide letter dated 28.06.2012. GAAR is scheduled to become applicable with effect from 1 April 2013.

The guidelines contain procedures for implementation of GAAR and illustrations to clarify the application of GAAR provisions.

Click here to download the draft guidelines

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