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The Prime Minister’s Office has stated that the GAAR guidelines put out by 'officials in the Finance Ministry' have not been seen by the Prime Minister. The guidelines are merely in the nature of a draft that has been put in the public domain for 'discussion and comment'.
This clarification comes close on the heels of categorical official statements to the effect that from April next year, GAARs will squarely target FIIs that make use of double taxation avoidance treaties.
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