Articles Hierarchy
Articles: Basic Law
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
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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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» A person sold a land (Long Term Capital Asset) during F.Y. 2014-15 and purchased another land (Plot A) to build a residential house, complete sales...
» Whether investment in a plot will amount to investment in construction for the purpose of section 54F when no construction has been made
» I am speechless. Such a wonderful narration of the real plight of an assessing officer. Hats off to you sir.
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