TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Manuals
of of All Manuals
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>New GAAR Guidelines: Key Rules 10U, 10UA, 10UB, 10UC Explained Under Section 101 of the Income Tax Act</h1> The guidelines for the General Anti Avoidance Rule (GAAR) under Section 101 of the Income Tax Act are detailed in rules 10U, 10UA, 10UB, and 10UC. Rule 10U outlines exceptions to GAAR provisions, while Rule 10UA addresses the determination of consequences for impermissible avoidance arrangements. Rule 10UB specifies the notice and forms required for reference under section 144BA, and Rule 10UC sets the time limit for issuing such notices. These guidelines are to be applied with prescribed conditions as per this chapter.
TaxTMI 
TaxTMI 
