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Articles: Basic Law
A note on Writs and relevant Articles of the Constitution of India   <<CLICK HERE TO READ ARTICLE

A ‘writ’ is a written command,issued in the name of a competent court, to act or abstain from actingin a way specified therein. Writshave originated in Britain,and haveundergone evolutionsince the 11th century AD. Britain has an unwritten constitution, however, for administrative purposes, the king used to issue written orders from time to time. These written orders were known as writs.In Britain, by the Administration of Justice (Miscellaneous Provisions) Act, 1938, the word ‘writ’ has been omitted as a prefix to various writs, except for the ‘Writ of Habeas Corpus’.

How to identify whether the provision is a sub-section or a clause?   <<CLICK HERE TO READ ARTICLE

A sub-section is a part of a section, whereas a clause maybe a part of either a section or a sub-section.

How to know the No. of a Proviso?   <<CLICK HERE TO READ ARTICLE

How does one know whether a proviso is a first proviso or a second proviso or any other proviso without manually counting them?

How to locate the provisions for the IT Rules?   <<CLICK HERE TO READ ARTICLE

How does one know whether some provisions of the Income Tax Rules, 1962, is further applicable to the provisions of the Income Tax Act, 1961?

How to refer to Chapters and sections?   <<CLICK HERE TO READ ARTICLE

How to refer to Chapters and sections? How is it different when a new Chapter (or a new section) is introduced within an existing Act? When should a hyphen be used for such references?

Principles of Interpretation of Statutes   <<CLICK HERE TO READ ARTICLE

Principles of Interpretation of Statutes

A statute is a written law passed by a legislative body. The interpretation of a statute is an explanation, or an opinion, of what a written law means. As we are aware that the Constitution is the paramount law of a country, therefore, the law-making process shall strictly be in accordance with the Constitution. In a democratic country, the power is distributed among three fundamental authorities. The Parliament (i.e. the legislative authority) is the law-maker, the Government (i.e. the executive authority) executes the law, and the Courts (i.e. the judicial authority) adjudicates and interprets the law.

What is a proviso?   <<CLICK HERE TO READ ARTICLE

A proviso defeats the operation or conditionality of a ‘rule’ (section/sub-section/clause/sub-clause etc.) below which it is placed.

Latest Comments
» Superb portrayal. So apt. Yes. Every AO should understand his role while functioning. He should use the appropriate tools at the appropriate time. ...
» Very rare information. Could not found such super note anywhere else. Thanks Dada.
» Learning History of Income-tax from a person who has carved digital future of Department at CPC and is still continuing to do so, is like blessings...
» Thanks Dada for the write up
» Thaks Daada for sharing
» Great Dada. So informative.
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» Thank you, Dada for the crisp and lucid article🙏
» "writ" written in a lucid form. Thanks
» Great, Dada u have special quality to see and explain about statutes. I am sure None of us knowing it with such details. Thanks.
» Very well written , keeping it simple yet highly informative. Thank You Sir...
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» Thanks Sir, Got new vision of rules how to interpret law.
» Great Dada. So lucid and to the point. It gives so much more clarity, especially to those who are working as assessing officers. One of the most ch...
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» Dada, Minute details are also discussed in this article. Lot of thanks Dada. Mohan
» A very comprehensive information and clarification on very important issue. Thank you very much Sir
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