https://www.taxtmi.com/forum/issue?id=108081 GAAR's substantive and procedural provisions (Chapter X A, sections 95-102, and section 144BA) are proposed to be deferred by two years so that implementation occurs as part of a comprehensive response to BEPS concerns; investments made up to a specified cutoff date are to be protected from GAAR through amendments to the relevant rules, and the legislative amendment effecting the deferment will take effect from the start of the relevant financial year. en-us Sat, 28 Feb 2015 18:03:56 +0530 Thu, 23 Jan 2025 15:57:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108081 GAAR's substantive and procedural provisions (Chapter X A, sections 95-102, and section 144BA) are proposed to be deferred by two years so that implementation occurs as part of a comprehensive response to BEPS concerns; investments made up to a specified cutoff date are to be protected from GAAR through amendments to the relevant rules, and the legislative amendment effecting the deferment will take effect from the start of the relevant financial year. Discussion-Forum Income Tax Sat, 28 Feb 2015 18:03:56 +0530 https://www.taxtmi.com/forum/issue?id=108081