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        Income Tax

        Section 101 - Framing of guidelines

        Income-tax Act, 1961
        Chapter X-A
        GENERAL ANTI-AVOIDANCE RULE

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        General anti-avoidance rule: Chapter provisions apply according to prescribed guidelines and conditions, governing tax avoidance application. The Chapter's provisions shall be applied in accordance with such guidelines and subject to such conditions, as may be prescribed, meaning the application of the General Anti-Avoidance Rule is to follow guidelines and conditions determined by subordinate prescription.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            General anti-avoidance rule: Chapter provisions apply according to prescribed guidelines and conditions, governing tax avoidance application.

                            The Chapter's provisions shall be applied in accordance with such guidelines and subject to such conditions, as may be prescribed, meaning the application of the General Anti-Avoidance Rule is to follow guidelines and conditions determined by subordinate prescription.


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