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GAAR from April 1, 2017; to be invoked in fair, rational manner: CBDT
GAAR, it said, will come into force from April 1 and can be invoked only through a two-stage process involving a nod at the level of principal commissioner of income tax and a panel headed by a high court judge.

Issue #2

Remove unnecessary elements
Accepted by admin
Type of issue
Rudimentary content not removed
Reported
Jun 13, 2017