The General Anti-Avoidance Rule introduced in the 2012-13 budget speech by the then Finance Minister Pranab Mukherjee was finally implemented on ..............
A) 1 April 2016 B) 1 April 2015 C) 1 April 2017 D) 1 April 2018
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General anti-avoidance rule (GAAR) is an anti-tax avoidance law under Chapter X-A of the Income Tax Act, 1961 of India. ... GAAR was finally introduced in India by then Finance Minister, Pranab Mukherjee, on 16 March 2012 during the Budget session introduced vide Finance Act, 2012.
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