Which of the statements given below is/are correct ? 1. In India, the provisions of General Anti-Avoidance Rule (GAAR) will be implemented with effect from 1 April 2015 2. The provisions of GAAR were aimed at checking tax avoidance by overseas investors Select the correct answer using the code given below :
Study how UPSC repeats — not just the papers
₹199 / 1 year · Founding Member
Full access unlocks the three things no PYQ PDF gives you:
① Cross-exam learning — see the same idea recur across CSE, CAPF, CDS and NDA.
② Topic evolution — how each idea is framed, year by year.
③ Question intelligence — every PYQ + answer, linked to related concepts and similar questions.
e.g. Round Table Conference: CDS 2017 → CSE 2017 → … → CAPF 2024
15 days free, no card required — then ₹199 for 1 year.
Start your 15-day free trial →