GS PAPER 3 Indian Economy
INDIAN ECONOMY AND ISSUES RELATING TO PLANNING, MOBILIZATION OF RESOURCES
Q.3) What do You understand by Tax avoidance ? Critically discuss how GAAR will act as a Deterrent to Tax Avoidance?
Source: http://www.epw.in/journal/2017/27/web-exclusives/gaar-deterrent-tax-avoidance.html
Source: http://www.investopedia.com/terms/t/tax_avoidance.asp