Notification regarding General Anti Avoidance Rule (GAAR)

The Central board of direct taxes hereby amend the Income tax Rules 1962 by inserting section 10U,10UA ,10UB , 10UC after section 10T for minimising the avoidance of tax and has introduced  Form 3CEG , 3CEI , 3CEH .

 

To view the full notification please follow the link

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