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    <title>Government Invites Comments and Inputs of the Stakeholders on Implementation of General Anti Avoidance Rule Provisions-Issuance of Guidance Note</title>
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    <description>The notice invites stakeholder inputs to inform a Guidance Note on the General Anti Avoidance Rule (GAAR) under Chapter X-A of the Income-tax Act, 1961, effective from assessment year 2018-19 and operationalised by Rules 10U-10UC. Submissions must avoid hypotheticals and, for real-world structures, describe commonly occurring sectoral arrangements, identify the specific provision in question, explain the doubt with supporting facts, and follow prescribed electronic or postal channels.</description>
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      <description>The notice invites stakeholder inputs to inform a Guidance Note on the General Anti Avoidance Rule (GAAR) under Chapter X-A of the Income-tax Act, 1961, effective from assessment year 2018-19 and operationalised by Rules 10U-10UC. Submissions must avoid hypotheticals and, for real-world structures, describe commonly occurring sectoral arrangements, identify the specific provision in question, explain the doubt with supporting facts, and follow prescribed electronic or postal channels.</description>
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