Section 101:
Framing of guidelines.
The provisions of this Chapter shall be applied in accordance with
such guidelines and subject to such conditions, as may be prescribed.
Act Number: 43
Act Name: The Income-tax Act, 1961
Year: 1961
Enactment Date: 1961-09-13
Long Title: An Act to consolidate and amend the law relating to income-tax and super-tax
Ministry: Ministry of Finance
Department: Department of Revenue