TaxTMI 
TaxTMI 
Abbreviations used in this write-up:
ITA 61 - The income-tax Act, 1961
ITA 25 - The income-tax Act, 2025
ITR 62 - Income Tax Rules 1962
ITR 26 - Income-tax rules 2026
Number counts:
In ITA 61 PDF including index and footnotes:
Word Notwithstanding appears 345 times.
Phrase Irrespective of appears 0
ITA 25 PDF without index
Phrase Irrespective of appears 220 times
Word Notwithstanding appears 0 times
In ITA 61 excessive number of counts of notwithstanding (345) is due to several amendments mentioned in footnotes and use of word in redundant provisions which are not found in ITA 25.
Therefore, this analysis lead to conclusion that phrase irrespective of has been adopted and used in lieu of word Notwithstanding and word notwithstanding has not been used at all in ITA 25.
Some examples of use of above expressions in two enactments, in different context are tabulated below:
Not withstanding in ITA61 | Irrespective of in ITA 25 |
S. 265. Tax to be paid notwithstanding reference, etc.- Notwithstanding that a reference has been made to the High Court or the Supreme Court or an appeal has been preferred to the Supreme Court, tax shall be payable in accordance with the assessment made in the case. | S. 369 Tax to be paid irrespective of appeal, etc. 369. Irrespective of the fact that an appeal has been preferred to the High Court or the Supreme Court, tax shall be payable as per the assessment made in the case.
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158A. Procedure when assessee claims identical question of law is pending before High Court or Supreme Court.-(1) Notwithstanding anything contained in this Act, where an assessee claims that any question of law arising in his case for an assessment year ........ | Procedure when assessee claims identical question of law is pending before High Court or Supreme Court. 375. (1) Irrespective of anything contained in this Act, where an assessee claims that- (a) any question |
[158AA. Procedure when in an appeal by revenue an identical question of law is pending before Supreme Court.-(1) Notwithstanding anything contained in this Act,.... | Procedure where an identical question of law is pending before High Courts or Supreme Court. 376. (1) Irrespective of anything contained in this Act, where the collegium is of the opinion that- (a) any question of law .....
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[115JB. Special provision for payment of tax by certain companies.-(1) Notwithstanding anything contained in any other provision of this Act, where..... | Special provision for minimum alternate tax and alternate minimum tax 206. (1)(a) Irrespective of anything contained in any other provision of this Act, where in the case of an assessee being a company, the income-tax pay able ....... |
[43B. Certain deductions to be only on actual payment.-Notwithstanding anything contained in any other provision of this Act, a deduction otherwise allowable under this Act in respect of- | 37. (1) The sums payable, as specified in sub-section (2), which are otherwise allowable as a deduction under this Act, shall be allowed as a deduction while computing the income chargeable under section 26 only in the tax year in which such sums are actually paid irrespective of-
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Litigation -search results on this website:
Law: All Courts: Supreme Court - All Sort : Date Search In : Main Text + AI Text
Searched Text : notwithstanding - 7408 Results
Law: All Courts: Supreme Court - All Sort : Date Search In : Main Text + AI Text
Searched Text : irrespective of 3395 Results
Law: Income Tax Courts: Supreme Court - All Sort : Date Search In : Main Text + AI Text
Searched Text : notwithstanding 761 Results
Law: Income Tax Courts: Supreme Court - All Sort : Date Search In : Main Text + AI Text
Searched Text : irrespective of - 339 Results
This analysis indicates that word notwithstanding was used as standard drafting rule to show non abstained clause as used in different laws.
In reported judgments phrase irrespective of is not in context of Income-tax Provisions because this phrase is not found anywhere in ITA61. In other tax laws also word notwithstanding is used mainly, whether irrespective of was used or not is to be studied, however, author do not recall use of this phrase in other enactments.
Therefore, expression irrespective of, found in judgments seems to be in general context of writing on any subject and is not likely to be for interpretation of legal provisions.
Significance of two expressions:
Word 'notwithstanding' is well recognised to express legislative intention of carving out exceptions and to lend a sort of supremacy of provision with notwithstanding tag over other competing provisions popularly known as tool for providing overriding provision, providing overriding effect over other provisions in entire enactment or in a particular chapter of enactment or over other provisions of the section depending on how the word is used to carve out exception and is scope.
This sometimes help in avoiding rule of favourable view in favour of other competing and general provisions in the same enactment.
Although in general terms and day to day talk and writing it can be said that both expressions convey more or less same message to express understanding like despite, in spite of, regardless of, without being prevented, nevertheless, .... depending on how the word is used in any sentence.
Therefore, use of phrase irrespective of will also require to be read in the context, setting of words in which it is used and purpose of provision in totality and purpose of providing an intended exception by use of the expression irrespective of.
Therefore, this will again require exercise of interpretation at all levels, and considering history of litigation in our country, (government initiated and led litigation) author will not be surprised if on many provisions matter may need final interpretation by the Supreme Court.