---
title: "General Anti-Avoidance Rules (GAAR): Meaning"
description: "General Anti-Avoidance Rules (GAAR) empower tax authorities to deny tax benefits from arrangements primarily aimed at tax avoidance, crucial for compliance."
url: "https://modeldiplomat.com/learn/glossary/general-anti-avoidance-rules"
---

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Model Diplomat Research Team · Last reviewed June 22, 2026

TL;DR

- General Anti-Avoidance Rules are statutory provisions empowering tax authorities to deny tax benefits arising from arrangements whose main purpose is to obtain a tax advantage.
- When did GAAR come into force in India and under which provisions?
- How does GAAR differ from SAAR?
- What is an impermissible avoidance arrangement under Section 96?
- What safeguards limit the use of GAAR by tax officers?

[Civil Service & Diplomatic Exams](https://modeldiplomat.com/learn/civil-services/glossary)Updated June 22, 2026

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In May 2016 India amended its tax treaty with Mauritius and grandfathered pre-2017 investments to ease GAAR's entry into force on 1 April 2017, addressing investor fears about retrospective denial of treaty benefits.

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