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General Anti-Avoidance Rules News

27 Jan 2017

GAAR to be implemented from April 2017

27 Jan 2017

GAAR from April 1, 2017; to be invoked in fair, rational manner: CBDT

GAAR, it said, will come into force from April 1 and can be invoked only through a two-stage process involving a nod at the level of principal commissioner of income tax and a panel headed by a high court judge.

General Anti-Avoidance Rules

27 Jan 2017

GAAR to be effective from April 1, 2017: CBDT

Addressing investors' concerns ahead of GAAR implementation from April 1, the tax department today said it will not interplay with their right to choose a method of transaction and won't apply if routing of funds through a jurisdiction is "based on non-tax commercial considerations".

P-note maturities

13 Jul 2016

P-note maturities should be exempt from GAAR: Assocham

The General Anti-Avoidance Rules (GAAR) should not apply to a foreign portfolio investor (FPI) on redemption and maturity of participatory notes, industry body Assocham said Wednesday.

Parthasarathi Shome

02 Mar 2015

Shome welcomes deferment of GAAR in Budget

Parthasarathi Shome, the Chairman of Tax Administration Reforms Commission, constituted by the Finance Ministry, Monday hailed the decision to defer General Anti-Avoidance Rules (GAAR) as announced in the Budget.

13 Jul 2014

'Govt to take call on GAAR implementation soon'

As per the existing proposal, investments made after March 2013 will be covered under GAAR with effect from assessment year 2016-17.

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