Proviso
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
24 April 2016
sir,can you please explain the difference between a proviso and provision?
CA Prateek Garg
(Expert)
25 April 2016
A provision is a legal clause contained in any statute, rule, notification circular etc. which states the law.
Proviso, in simple terms, is an exception to a general provision. Whenever you read any bare act you will find certain paragraphs starting with "PROVIDED THAT" or "PROVIDED FURTHER THAT". these paragraphs provide for certain exceptions to the main provision. these paragraphes are called provisos to the main section or exceptions to main section
Proviso, in simple terms, is an exception to a general provision. Whenever you read any bare act you will find certain paragraphs starting with "PROVIDED THAT" or "PROVIDED FURTHER THAT". these paragraphs provide for certain exceptions to the main provision. these paragraphes are called provisos to the main section or exceptions to main section
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