Income Tax Department

Ministry of Finance, Government of India

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Section 101

Framing of guidelines

Section

Section Number

101

Chapter

CHAPTER X-A - General anti-avoidance rule

Act

Income-tax Act, 1961

Year

2025

Framing of guidelines

Framing of guidelines

Framing of guidelines.

101. The provisions of this Chapter shall be applied in accordance with such guidelines and subject to such conditions, as may be prescribed.

Footnotes