A
GAAR consists of statutory provisions in the Income-tax Act, whereas JAAR comprises anti-avoidance principles derived from judicial precedents.
B
GAAR is administered by the Ministry of Commerce, while JAAR is administered by the CBDT.
C
GAAR deals with indirect taxes like GST, whereas JAAR deals strictly with direct income taxes.
D
GAAR applies only to domestic corporations, while JAAR applies exclusively to foreign institutional investors.
Correct answer: (a) GAAR consists of statutory provisions in the Income-tax Act, whereas JAAR comprises anti-avoidance principles derived from judicial precedents.
Explanation
Option A is correct because GAAR refers to explicit statutory provisions codified in the Income-tax Act, whereas JAAR represents anti-avoidance principles derived from judicial precedents. Options A, C, and D contain incorrect administrative and jurisdictional claims.
Same topic · past papers
UPSC has asked this before
These previous-year questions sit on the same topic. Open one to practise the earlier ask.
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