Meaning of "Notwithstanding anything contained in this section"

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.......

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