General Anti-Avoidance Rule (GAAR)
5paisa Research Team
Last Updated: 29 May, 2023 05:51 PM IST

Content
- What is the General Anti-Avoidance Rule (GAAR)?
- Why was General Anti-Avoidance Rule (GAAR) Introduced in India?
- Tax Avoidance versus Tax Evasion
- GAAR Proposals
- What are the GAAR General Anti-Avoidance Rules?
- GAAR Limitations
- Wrapping up
The full form of GAAR is the General Anti-Avoidance Rule. It is the anti-tax avoidance law in a country like India. It first appeared in existence on April 1 2017, while it was initially recommended by the Direct Tax Code in 2009. Welcome to this post that elucidates important information about the law.
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