India delays GAAR as Finance Bill is amended

Matthew Gilleard

May 07, 2012

India’s parliament today passed amendments to the much-criticised Finance Bill 2012, including delaying the implementation of the general anti-avoidance rule (GAAR) by one year, and shifting the burden of proof from the taxpayer.

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Matthew Gilleard

Matthew Gilleard worked at ITR between 2010 and 2016

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