alleryStart learning →Which rule is cited as a measure against aggressive tax avoidance?
AMAT
BGAAR
CITR-V
DTDS
Answer & Solution
Correct answer: B. GAAR
GAAR, the general anti avoidance rule, lets the authorities look through arrangements made mainly to avoid tax.
Keep practising Income Tax Department
Browse all Income Tax Department questions for CA Final, or explore more Taxation topics.
Related questions
Form 49A is the PAN application form for which applicants?Which pattern shows a PAN's layout (L is a letter, N a numeral)?Which fourth character in a PAN stands for a Hindu Undivided Family?Which letter marks a firm in the fourth position of a PAN?Under section 270A, the penalty on misreported income is what share of the tax?Which section deals with assessment of income escaping assessment?A normal return is filed under which section?Which section lets an assessing officer flag a return as defective?