https://www.taxtmi.com/article/detailed?id=6807 Whether a provision is mandatory or directory depends on legislative intent, statutory purpose, context and consequences rather than wording alone; procedural rules may be directory if substantial compliance causes no prejudice, time limits in subordinate legislation are generally directory unless the rule prescribes specific consequences, and requirements coupled with stated sanctions for non compliance are to be treated as mandatory. en-us Wed, 04 May 2016 09:23:01 +0530 Wed, 04 May 2016 09:23:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6807 Whether a provision is mandatory or directory depends on legislative intent, statutory purpose, context and consequences rather than wording alone; procedural rules may be directory if substantial compliance causes no prejudice, time limits in subordinate legislation are generally directory unless the rule prescribes specific consequences, and requirements coupled with stated sanctions for non compliance are to be treated as mandatory. Articles Other Topics Wed, 04 May 2016 09:23:01 +0530 https://www.taxtmi.com/article/detailed?id=6807