Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Finance Bill 2013 Proposes Removal of Chapter X-A on GAAR from Income-tax Act, Effective April 1, 2014.</h1> Clause 23 of the Finance Bill, 2013, proposes the removal of Chapter X-A from the Income-tax Act, which pertains to the General Anti-Avoidance Rule (GAAR). This chapter was initially introduced by section 41 of the Finance Act, 2012. The proposed amendment aims to omit these provisions, and the change is set to be effective from April 1, 2014.