General Anti Avoidance Rules (GAAR) is applicable from the assessment year :

CS Executive · Tax Laws and Practice · PYQS · June 2017
General Anti Avoidance Rules (GAAR) is applicable from the assessment year :
(A) 2015-16
(B) 2017-18
(C) 2020-21
(D) 2016-17

Answer & Explanation:

The official key records '*'. This question is excluded from automatic grading because the source does not supply an unambiguous valid choice. Official source note: None of the options are found to be correct. The correct optionin 2018-19.

Topics: International Taxation

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