https://www.taxtmi.com/manuals?id=5601 A declaratory statute is one enacted to remove doubts about existing law or the meaning of a prior statute and is generally construed to operate retrospectively. Indicators include declaratory language, a preamble, and an explanatory purpose to cure omissions or clear ambiguities; substance governs over form. Where the prior provision was clear, an amending Act will not be deemed declaratory absent explicit words indicating retrospectivity; purely new rules introduced by similar language will be treated as amendments without automatic retrospective effect. en-us Wed, 23 Oct 2024 15:31:00 +0530 Sat, 12 Jul 2025 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=5601 A declaratory statute is one enacted to remove doubts about existing law or the meaning of a prior statute and is generally construed to operate retrospectively. Indicators include declaratory language, a preamble, and an explanatory purpose to cure omissions or clear ambiguities; substance governs over form. Where the prior provision was clear, an amending Act will not be deemed declaratory absent explicit words indicating retrospectivity; purely new rules introduced by similar language will be treated as amendments without automatic retrospective effect. Manuals Indian Laws Wed, 23 Oct 2024 15:31:00 +0530 https://www.taxtmi.com/manuals?id=5601