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CA Ysil Karunai

CA Ysil Karunai (Querist)
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27 November 2009 Dear Sir,
What is meant by MUTATIS & MUTANDIS? can you explain this term with simple example?

CS Mitesh Mehta

CS Mitesh Mehta (Expert)
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27 November 2009 `Mutatis mutandis' is a Latin expression frequently used in economics and law. Its literal meaning is "things being changed that have to be changed". This can be interpreted to mean "the necessary changes having been made". For example, if you were to say, "The same agreement will, mutatis mutandis, be given to each manager in the organisation," what you mean is that the agreement that will be given to each manager will be more or less the same. The only change will be the name - each agreement will contain the name of a different manager.

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