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GAAR has been in news recently. What does GAAR stand for?
Global Accounting Alliance Regime
General Anti Avoidance Rules
Government Affairs Assessment Rule
Generally Accepted Accounting Rules
General anti-avoidance rule (GAAR) is an anti-tax avoidance law under Chapter X-A of the Income Tax Act, 1961 of India. It is framed by the Department of Revenue under the Ministry of Finance.
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