banner_ad

Proviso and explanation - difference

Others 3496 views 2 replies

please tell me why provisos are given in various sections in any Act? whether explanations have same applicability as provisos?

 

Replies (2)

Proviso generally contains an exception to the main section. when a main section is not clear, a proviso may give an indication of its true mening.

 

Explanation is generally a clarification of the legislative mind. It explains the meaning of the word contained in the section.

Proviso Vs Explanation

Proviso: It is a term which states a condition or exception to the section being read. It must be read with the main rule/setion.

Explanation: For the purpose of proper understanding a section is defined so as to give a more proper interpretation to the reader.


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
14 May 2026
ICSI Trainees for 21 Months and Semi-Qualified CS

CMNITY HIRE

New Delhi

Others

View Details
Company
09 June 2026
Accounts Associate

S Madan and CO

New Delhi

Graduate (Any)

View Details
Company
ARTICLESHIP 08 June 2026
Internal & Taxation Article

O P Bagla & Co LLP

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 04 June 2026
Article

Rakhecha & Co.

New Delhi

CA Inter

View Details
Company
26 May 2026
CA / MBA (Finance) / CMA / M.Com (Finance)

Sri Aurobindo Gnostic Centre of Education

New Delhi

CA

View Details
Company
14 May 2026
Financial Analyst - Remote Finance Expert

HiringBridge

Ahmedabad

CA

View Details
Company
10 June 2026
Senior Account Executive

JDS Advisory LLP

Ahmedabad

CA Inter

View Details
Company
24 May 2026
Accounts & Tax Executive

PARAS KHURANA AND CO

New Delhi

B.Com

View Details