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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?


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.

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