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CBDT Notifies The Rules For Application Of GAAR
October, 04th 2013

The General Anti Avoidance Rules (GAAR) had first been introduced in the Direct Taxes Code (DTC) in 2009 to curb 'Impermissible Avoidance Arrangement' entered into by a person to avoid taxes. The GAAR had been introduced to deal with aggressive tax planning involving use of sophisticated structures.

Although originally forming a part of the DTC, now it is a part of the Income-tax Act, 1961. Under the current provisions, Chapter X-A, dealing with the provisions of GAAR would come into force with effect from 1 April 2015 (Financial Year 2015-16).

The Central Board of Direct Taxes has today notified the rules relating to application of GAAR.

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