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of <h1>Section 101 limits GAAR application to rules and conditions prescribed, delegating authority to specify procedural and substantive parameters</h1> Section 101 provides that the provisions of the Chapter on the general anti-avoidance rule in the Income-tax Act are to be applied only in accordance with guidelines and subject to conditions as may be prescribed, thereby delegating authority to specify procedural and substantive parameters for the Chapter's operation; the provision reflects later legislative amendments and textual revisions that confined application to rules and conditions set out by the prescribed framework.
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