The Contours of General Anti Avoidance Rules (GAAR)

GAAR: India’s principled backstop against abusive tax structuring. As part of the endeavour to wade into Corporate Tax waters by J the App by JustIDT, this note unpacks GAAR’s evolution, procedural safeguards and its interplay with SAARs (more on SAARs to come separately though) and treaties. Includes practical red flags, evidence checklists and defence/structuring steps for deal teams and tax counsel. Read on for a concise roadmap to spot risk, document substance and structure with confidence.