https://www.taxtmi.com/article/detailed?id=6092 A proviso qualifies, excepts, or saves the main statutory provision and must be read harmoniously with the principal clause so neither becomes otiose. While ordinarily an exception, a proviso may remedy an omission to render a provision workable, potentially with retrospective effect, or in exceptional cases assume substantive operation; provisos are not independent clauses and are confined to the subject matter of the main provision. en-us Fri, 27 Feb 2015 10:21:35 +0530 Fri, 27 Feb 2015 10:21:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6092 A proviso qualifies, excepts, or saves the main statutory provision and must be read harmoniously with the principal clause so neither becomes otiose. While ordinarily an exception, a proviso may remedy an omission to render a provision workable, potentially with retrospective effect, or in exceptional cases assume substantive operation; provisos are not independent clauses and are confined to the subject matter of the main provision. Articles Service Tax Fri, 27 Feb 2015 10:21:35 +0530 https://www.taxtmi.com/article/detailed?id=6092