Investors in India are bracing for higher taxes and less incentives from the government's annual budget to be unveiled on February 1 as the focus shifts to wringing out revenues to finance giveaways and higher public investment to support the economy. Below are the main elements expected in the measures that could impact markets: Guidelines for General Anti-Avoidance Rules (GAAR) - Government set to announce additional details behind GAAR, which will be implemented starting on April 2017. - GAAR is meant to crack down on tax havens, making it harder to claim some tax ...