(Under Chapter X-A of Income Tax Act (ITA), 1961) Statutory Provisions for GAAR in India (Section 95 to 102 of ITA 1961) 1. Meaning for GAAR’s provisions (Section 95) (i) Some arrangements made by assessee (taxpayer) may be declared Impermissible Avoidance Arrangement (IAA) by revenue deptt. + also taxpayer required to pay consequent (additional) Income […]
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