Discusses various types of anti-avoidance rules, which are legal mechanisms designed to prevent taxpayers from exploiting loopholes in the tax system to avoid paying taxes. SAAR (Specific Anti-Avoidance Rule) targets specific tax avoidance schemes, while TAAR (Targeted Anti-Avoidance Rule) focuses on a broader set of avoidance practices. GAAR (General Anti-Avoidance Rule) provides a catch-all provision to address any tax avoidance scheme not covered by specific rules, and JAAR (Judicial Anti-Avoidance Rule) refers to the application of anti-avoidance principles by courts based on established legal precedents.