https://www.taxtmi.com/manuals?id=5599 The drafting choice between the words means and includes governs statutory definitions: means ordinarily signals a restrictive or exhaustive definition confined to items specified, whereas includes signals an expansive, non-exhaustive definition bringing within the term other persons, things or categories of the same nature. When a definitions provision employs both expressions, the combined formulation may render the definition exhaustive depending on legislative intent, and each expression must be given its plain meaning. en-us Wed, 23 Oct 2024 15:30:00 +0530 Fri, 04 Jul 2025 17:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=5599 The drafting choice between the words means and includes governs statutory definitions: means ordinarily signals a restrictive or exhaustive definition confined to items specified, whereas includes signals an expansive, non-exhaustive definition bringing within the term other persons, things or categories of the same nature. When a definitions provision employs both expressions, the combined formulation may render the definition exhaustive depending on legislative intent, and each expression must be given its plain meaning. Manuals Indian Laws Wed, 23 Oct 2024 15:30:00 +0530 https://www.taxtmi.com/manuals?id=5599