Meaning of "Notwithstanding anything contained in this section"

14339 views 6 replies

What does "not withstanding anything in this section" mean?

Replies (6)

When a clause begins with the word “Notwithstanding” the object is to give it overriding effect over other provisions of the sections/act ....... which is equivalent to saying in spite of those provisions the particular clause would have a full operation.

This in contradistinction to the phrase “Subject to” which conveys that the provision would yield to another provision.

This means that section over ride the other section
Dear Sir Dhirajlal Rambhia
Great Explanation !! this is what we really need to learn How to Reply
good reference Dhirajlal ji......... i know it's being copied but still..... searching something relatable n refering here is also not an easy task to do...... good job...😊

Thanks for appreciation....

I humbly pass on the credits to Solicitor Parimal K Shroff & Adv. Ashok Mulgaonkar; who very well guided me in such matters.

keep it up Dhirajlal ji...... as for indirect taxes we have pankaj Sir.......
For direct taxes we have you to guide us.......

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
Featured 24 June 2026
HEAD - AUDIT AND TAXATION

A R JADHAV AND ASSOCIATES

Mumbai

CA Inter

View Details
Company
06 July 2026
Accountant

Agarwal Anoop and Associates

Noida

CA Final

View Details
Company
ARTICLESHIP 27 June 2026
CA Articled Trainee And Paid Assistant

SKAA & Associates

New Delhi

CA Inter

View Details
Company
10 June 2026
Senior Account Executive

JDS Advisory LLP

Ahmedabad

CA Inter

View Details
Company
22 June 2026
Accountant

Global Image Technologies Private Limited

New Delhi

MBA

View Details
Company
ARTICLESHIP 30 June 2026
2 posts Article assistant and Articleship completed students

Chirag N Shah & Associates

Mumbai

CA Inter

View Details
Company
22 June 2026
Finance Manager- Chartered Accountant

Triveni Turbine Limited

Bengaluru

CA

View Details
Company
06 July 2026
Chartered Accountant (Indirect Taxation)

Gowra Ventures Pvt Ltd

Hyderabad

CA

View Details