Rule of interpretation

Rules of interpretation are the rules used to interprete the provisions or clausus under provisions or povisos thereunder etc.

The objective behind the use of this rules is to ascertain the intention of the law makers

At times, there may be more than one rule of interpretation applicable to a given situation, then courts decide most appropriate ones

Significant rules of interpretation

1. Rule of literal interpretation: Judges do not legislate, they only interpret law
2. Mischief rule:
3. The golden rule:
4. Rule of harmonious construction
5. Principle of beneficial construction

Interpretation of different provisions of the Income Tax Act, 1961

Aids to Interpretation

Internal aids

1. Explanations
2. Proviso
3. Non-obstante clause
4. Marginal notes and headings
5. Definitions clauses and undefined words 

External aids

1. Legislative history
2. Circulars
3. Speech
4. Explanatory memorandum
5. Dictionary