GAAR stands for —
CS Executive · Tax Laws and Practice · PYQS · December 2014
GAAR stands for —
Answer & Explanation:
Correct Answer: Option (B)
Correct answer: (B) General anti-avoidance rules. This answer applies to the historical law and assessment-year context of this December 2014 paper; later amendments may differ.
Topics: International Taxation
Related Questions in this Topic
- The factor/factors to be considered in taking the decision or deciding whether a country is being tax haven or not is/ar...
- General Anti Avoidance Rules (GAAR) is applicable from the assessment year :
- Which of the following persons is not eligible to seek advance ruling ?
- Penalty for failure to furnish report under Section 92E is :
- The monetary limit for international transaction for getting exemption from documentations prescribed in Section 92D is ...