alleryStart learning →Chapter X-A on GAAR was inserted into the Income-tax Act by which Finance Act?
AFinance Act, 2008
BFinance Act, 2015
CFinance Act, 2005
DFinance Act, 2012
Answer & Solution
Correct answer: D. Finance Act, 2012
Parliament inserted Chapter X-A through the Finance Act, 2012, though its application was deferred.
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