[India] GAAR limits avoidance of taxes. It was proposed by the then finance minister Mr. Pranab Mukherjee ( now president), introduced to chapter X-A to the income tax Act 1961. It directly targets the tax evaders{Multiple issues|{{refimprove|date=February 2013}{no footnotes|date=February 2013} }} In Indian law, GAAR is an acronym for Gener...