Framing of guidelines Regarding GAAR [ Section 101 ] - Income Tax - Ready Reckoner - Income Tax

Framing of guidelines [ Section 101 read with rules 10U , 10UA , 10UB 10UC ] The provisions of this Chapter shall be applied in accordance with such guidelines and subject to such conditions, as may be prescribed. These guideline are contained in rule 10U , 10UA , 10UB 10UC . Exception of provisions of General Anti Avoidance Rule [ Rule 10U ] For more detail refer this chapter Determination of consequences of impermissible avoidance arrangement [ Rule 10UA ] For more detail refer this chapter Notice, Forms for reference under section 144BA [ Rule 10UB ] For more detail refer this chapter Time Limit for issue of notice under Rule 10UB [ Rule 10UC ] For more detail refer this chapter