Income-tax Act, 1961 · Chapter XA: General Anti-Avoidance Rule
Section 101: Framing of guidelines
The Income-tax Act, 1961 was repealed by the Income-tax Act, 2025 from 1 April 2026. The text is kept here because the judgments below apply it.
The provisions of this Chapter shall be applied in accordance with such guidelines and subject to such conditions, as may be prescribed.
Source: India Code (Legislative Department), the text of the Act as it stood before its repeal. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.