https://www.taxtmi.com/article/detailed?id=17106 The Income-tax Act, 2025 uses "irrespective of" in place of "notwithstanding" in provisions corresponding to overriding clauses under the Income-tax Act, 1961. "Notwithstanding" is an established device for creating exceptions and giving a provision overriding effect over competing provisions. Although "irrespective of" may communicate a similar sense, its legal operation must be determined from the provision's wording, context, statutory setting, and purpose. The terminology shift may require fresh interpretation of the intended exception or overriding effect. en-us Wed, 05 Aug 2026 08:50:00 +0530 Wed, 05 Aug 2026 08:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17106 The Income-tax Act, 2025 uses "irrespective of" in place of "notwithstanding" in provisions corresponding to overriding clauses under the Income-tax Act, 1961. "Notwithstanding" is an established device for creating exceptions and giving a provision overriding effect over competing provisions. Although "irrespective of" may communicate a similar sense, its legal operation must be determined from the provision's wording, context, statutory setting, and purpose. The terminology shift may require fresh interpretation of the intended exception or overriding effect. Articles Income Tax Wed, 05 Aug 2026 08:50:00 +0530 https://www.taxtmi.com/article/detailed?id=17106