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The GAAR is here, but the show must go on

April 17, 2012
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India’s general anti-avoidance rule (GAAR) became effective on April 1, but opinion is divided over whether the measure will be successful in countering the worst examples of tax avoidance, or whether honest taxpayers will have their affairs unduly scrutinised. Matthew Gilleard investigates how taxpayers will cope.

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FeatureIndia Quarterly May-July 2012 (April 2012)
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