Tag: GAAR
CBDT further defers GAAR & GST reporting in Tax Audit Report Form-3CD till 31.03.2021 GAAR & GST reporting in Tax Audit Report deferred till 31.03.2021 Circular No. 10 of 2020 F. No. 370142/9/2018-TPL Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes …
CBDT further defers clause 30C and clause 44 related to GAAR & GST compliance in Tax Audit Report Form 3CD till 31.03.2020 In 2018 also the CBDT vide Circular No. 6/2018 had deferred till 31.03.2019, the clauses related to GAAR & GST compliance in Revised Form 3CD 31.03.2019 …
CBDT Clarifications on GAAR provisions under the Income Tax Act, 1961 Ministry of Finance Dated: 27/01/2017 Press Release Clarifications on implementation of GAAR provisions under the Income Tax Act, 1961 The General Anti Avoidance Rule (GAAR) provisions shall be effective from the Assessment Year 2018-19 onwards, i.e. Financial Year …
FAQ implementation of GAAR provisions under Income Tax Act 1961. General Anti-Avoidance Rule comes into force from 01/04/2017 Circular No. 7 of 2017 F.no. 500/43/2016-FT&TR-IV Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes Date 27/01/2017 Clarifications on implementation of GAAR provisions under …
MINISTRY OF FINANCE Department of Revenue CENTRAL BOARD OF DIRECT TAXES Notification No. 49/2016-Income Tax New Delhi, the 22nd June, 2016 S.O. 2179(E).-In exercise of the powers conferred by section 101, read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct …
F No 370149/89/2016-TPL Government of India Ministry of Finance Department of Revenue (Central Board of Direct Taxes) Dated: the 27th May, 2016 PRESS RELEASE Subject: Implementation of General Anti Avoidance Rule Provisions-Issuance of Guidance Note-Comments of the Stakeholders-reg. The provisions of General Anti Avoidance Rule (GAAR) are contained …
