https://www.taxtmi.com/manuals?id=6315 The term provision denotes a distinct clause or stipulation in a statute, contract, or instrument that furnishes a complete rule or principle governing the situation to which it applies; an incomplete idea, even if styled as a section, does not qualify as a provision because it fails to provide a whole rule for observance. Authoritative references (Century Dictionary, Words and Phrases, Black's Law Dictionary) uniformly treat a provision as the actual linguistic expression of a legislative idea. en-us Fri, 06 Dec 2024 18:39:00 +0530 Thu, 10 Jul 2025 17:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=6315 The term provision denotes a distinct clause or stipulation in a statute, contract, or instrument that furnishes a complete rule or principle governing the situation to which it applies; an incomplete idea, even if styled as a section, does not qualify as a provision because it fails to provide a whole rule for observance. Authoritative references (Century Dictionary, Words and Phrases, Black's Law Dictionary) uniformly treat a provision as the actual linguistic expression of a legislative idea. Manuals Indian Laws Fri, 06 Dec 2024 18:39:00 +0530 https://www.taxtmi.com/manuals?id=6315