The GAAR revisions

The government has deferred GAAR till 2015-16 and made many changes to the original provisions
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First Published: Mon, Jan 14 2013. 11 10 PM IST
The general anti-avoidance rules (GAAR), introduced in the budget last year, gave the tax department powers to look into transactions that where structured to deliberately avoid tax. Photo: Ramesh Pathania/Mint
The general anti-avoidance rules (GAAR), introduced in the budget last year, gave the tax department powers to look into transactions that where structured to deliberately avoid tax. Photo: Ramesh Pathania/Mint
Updated: Tue, Jan 15 2013. 06 10 PM IST
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New Delhi: The general anti-avoidance rules (GAAR), introduced in the budget last year, gave the tax department powers to look into transactions that where structured to deliberately avoid tax. The government has subsequently announced its deferment till 2015-16 and made many changes to the original provisions after they were widely opposed. Mint, in association with BMR Advisors, draws a comparison between the two versions of GAAR for its readers.
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First Published: Mon, Jan 14 2013. 11 10 PM IST
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