https://www.taxtmi.com/manuals?id=5948 A proviso functions as a conditional exception or limitation appended to an enacting clause and must be read in relation to the principal matter it qualifies. It is not an independent enactment and should be confined to the subject matter of the enacting clause, construed so that proviso and main text mutually illuminate each other. Where the main enactment is clear, a proviso cannot be employed to exclude or nullify what falls within the express terms of the principal clause. en-us Tue, 26 Nov 2024 18:07:00 +0530 Thu, 10 Jul 2025 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=5948 A proviso functions as a conditional exception or limitation appended to an enacting clause and must be read in relation to the principal matter it qualifies. It is not an independent enactment and should be confined to the subject matter of the enacting clause, construed so that proviso and main text mutually illuminate each other. Where the main enactment is clear, a proviso cannot be employed to exclude or nullify what falls within the express terms of the principal clause. Manuals Indian Laws Tue, 26 Nov 2024 18:07:00 +0530 https://www.taxtmi.com/manuals?id=5948