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.35a
Framing of guidelines
Section Number
101
Chapter
CHAPTER XA - GENERAL ANTI-AVOIDANCE RULE
Act
Income-tax Act, 1961
Year
2014
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.35a
35a. See rules 10U to 10UC and Form Nos. 3CEG to 3CEI.
