General Anti Avoidance Rule to apply w.e.f 01.4.2017 in case of income from transfer of investments
MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 22nd June, 2016 INCOME-TAX S.O. 2179(E).—In exercise of the powers conferred by section 101, read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend… Read More »