TMI BlogProvisions of GENERAL ANTI-AVOIDANCE RULE (GAAR) shall be applicable w.e.f. 1.4.2017 - Income-tax (16th...Provisions of GENERAL ANTI-AVOIDANCE RULE (GAAR) shall be applicable w.e.f. 1.4.2017 - Income-tax (16th Amendment) Rules, 2016 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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