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.
Framing of guidelines
Section Number
101
Chapter
CHAPTER X-A - General anti-avoidance rule
Act
Income-tax Act, 1961
Year
2025
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.