https://www.taxtmi.com/article/detailed?id=10410 Unnumbered provisos allow varying interpretation of whether expressions like "provided", "provided further" or "provided also" are extensions or separate provisos, causing reference and interpretation difficulties. The multiplicity of unnumbered provisos in section 139(1) of the Income Tax Act demonstrates divergent counts and inconsistent treatment. The author proposes mandatory proviso numbering in taxation statutes to ensure clarity, uniform citation and to remove disputes over independence or extension of provisos. en-us Mon, 23 May 2022 10:15:10 +0530 Mon, 23 May 2022 10:15:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10410 Unnumbered provisos allow varying interpretation of whether expressions like "provided", "provided further" or "provided also" are extensions or separate provisos, causing reference and interpretation difficulties. The multiplicity of unnumbered provisos in section 139(1) of the Income Tax Act demonstrates divergent counts and inconsistent treatment. The author proposes mandatory proviso numbering in taxation statutes to ensure clarity, uniform citation and to remove disputes over independence or extension of provisos. Articles Other Topics Mon, 23 May 2022 10:15:10 +0530 https://www.taxtmi.com/article/detailed?id=10410