101Framing of guidelines.
Section 101 · Chapter X-A · page 417 of the Act
The provisions of this Chapter shall be applied in accordance with such guidelines and subject to such conditions, as may be prescribed.
Chapter X-A · General Anti-avoidance Rule
Section 101 of The Income-tax Act, 1961 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.