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How to know the No. of a Proviso?

First proviso begins with the phrase ‘Provided that’, second proviso with ‘Provided further that”, and subsequent provisos with ‘Provided also that’. If the proviso starts with ‘Provided also that’ it has to be manually counted to know whether it is third proviso, fourth proviso, and so on. Reference may be made to section 10(23C) as it has eighteen provisos.

Jitendra Kumar Verma on January 04 2015 15:37:38

Thank you sir

Sridhar P S on January 04 2015 16:03:48

Very useful, Sir. Good knowledge, though many think that it prima-facie appears to be trivial information. Thanks, Sir.

ITKP on January 04 2015 22:08:41

Nice info sir. I did no know it. Thanks a lot. Sir

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