Income Tax Department

Ministry of Finance, Government of India

Skip to main content
Font Size
Saturation
Help

Section 101

Framing of guidelines

Section

Section Number

101

Chapter

CHAPTER XA - GENERAL ANTI-AVOIDANCE RULE

Act

Income-tax Act, 1961

Year

2014

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.35a

Footnotes