{"url":"https://lrlabs.ai/t/gaar_commencement","engine":"deterministic","llm_in_path":false,"id":"gaar_commencement","question":"From when does Indian GAAR apply?","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.","pinpoint":"s.95(2), Income-tax Act 1961","confidence":"settled","as_at":"14 Aug 2026","value":2018}