जनरल अँटी अव्हॉयडन्स रूल्सची मुख्य उद्दिष्टये आहेत
अ. अवपुंजन शुल्क आकारणे
ब. भ्रष्टाचार रोखणे
क. कर चुकवेगिरीला आळा घालणे
ड. भाववाढ नियंत्रण
वरीलपैकी कोणते विधान बरोबर आहे ?

The correct answer is Option B (c only).

Key Points:
• General Anti-Avoidance Rules (GAAR) were introduced by Finance Minister Pranab Mukherjee in the Union Budget 2012-13 under Chapter X-A of the Income Tax Act, 1961, following recommendations of the Parthasarathi Shome Committee.
• Core Purpose:
• GAAR was specifically framed to curb aggressive tax avoidance and tax evasion (कर चुकवेगिरीला आळा घालणे).
• It empowers tax authorities to deny tax benefits to transactions and structured arrangements that lack commercial substance and exist solely for evading tax liability (e.g., routing funds via tax havens under treaty abuse).
• GAAR has no statutory mandate over anti-dumping duties (Ministry of Commerce), broad anti-corruption policing, or macroeconomic inflation control.
• Therefore, c only is the single genuine objective (Option 2).
• Key Takeaway: GAAR was introduced in 2012 specifically to target aggressive tax avoidance and artificial structures designed for tax evasion.