Draft Guidelines for General Anti Avoidance Rules u/s 101 of Income Tax Act Released to Combat Tax Avoidance.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Draft guidelines regarding implementation of General Anti Avoidance Rules (GAAR) in terms of section 101 of the Income Tax Act, 1961.....