Young Global Publication Anu’s INDIAN GAAR A New Legislation by RP GARG & SUNITA GARG Edition 2018

CONTENTS:

INTRODUCTION
ANTI AVOIDANCE RULES
SECTION 95 APPLICABILITY OF GENERAL ANTI AVOIDANCE RULES
SECTION 96 IMPERMISSIBLE AVOIDANCE ARRANGEMENT
SECTION 97 ARRANGEMENT TO LACK COMMERCIAL SUBSTANCE
SECTION 98 CONSEQUENCES OF IMPERMISSIBLE AOVIDANCE ARRANGEMENT
SECTION 99 TREATMENT OF CONNECTED PERSON AND ACCOMODATING PARTY
SECTION 100 APPLICATION OF THIS CHAPTER
SECTION 101 FRAMING OF GUIDELINES AND RULES
SECTION 102 INTERPRETATION/ DEFINITIONS
SECTION 144 BA PROCEDURE
GAAR IN OTHER COUNTRIES

ANNEXURE