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Draft Guidelines Regarding Implementation of GAAR

Updated: Jan 18, 2022

On June 28, 2012 the Central Board of Direct Taxes (CBDT) issued draft guidelines for the implementation of General Anti Avoidance Rules (GAAR) in terms of Section 101 of the Income Tax Act, 1961.


Draft-Guidelines-Regarding-Implementation-Of-GAAR-–-July-2012
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