The Ministry of Finance has issued the following Press Release dated 14.01.2013
setting out the statement of the Hon’ble Finance Minister on GAAR. The Press
Release sets out in detail the various recommendations of the GAAR Committee
which have been accepted by the Government and which form a part of the final
report. It is also stated that the GAAR provisions (Chapter X-A) will come into
force with effect from April 1, 2016 as against the current provision of April
1, 2014.
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