[ compiled answer ]
law as at 14 Aug 2026 · settled
From when does Indian GAAR apply?
The compiled answer
Chapter X-A applies to assessment years beginning on or after 1 April 2018 (s.95(2)) — i.e. AY 2018-19 onward. Earlier years are outside GAAR regardless of the arrangement.
compiled value: 2018
Pinpoint
s.95(2), Income-tax Act 1961
Computed by a deterministic engine over compiled law — no generative model in the evaluation path. JSON twin: /t/gaar_commencement.json · Ask with YOUR facts: GET /compute?lookup=… · MCP: POST https://lrlabs.ai/mcp (lookup_compiled_rule)