Taxmann's General Clauses Act 1897 – Bare Act with Section Notes

General Clauses Act 1897 [Bare Act with Section Notes ] by Taxmann offers a comprehensive presentation of India's General Clauses Act. This statute is vital for understanding standard definitions and interpretations used across various Indian laws. The edition includes the bare text and insightful Section Notes to guide readers in interpreting and applying the Act's provisions in contemporary legal contexts. By consolidating and clarifying fundamental interpretative rules, this book forms an essential reference for anyone working with Indian legislation.

This book is intended for the following audience:

• Legal Professionals – Lawyers, advocates, and judicial officers who routinely interpret statutes, where the definitions under the General Clauses Act often shape legal arguments and outcomes
• Academics & Students – Professors, researchers, and law students require a dependable text for study, assignments, and teaching
• Government Officers & Policy Drafters – Essential for drafting and interpreting legislation, notifications, or government orders, ensuring uniformity and clarity
• Corporate & Compliance Teams – In-house legal departments and compliance professionals depend on accurate interpretations of statutory terms for compliance and governance

The Present Publication is the 2025 Edition, covering the amended and updated text of the General Clauses Act 1897 [Act No. 10 of 1897 ], with the following noteworthy features:

• [Bare Text and Section Notes] Presents the complete text of the General Clauses Act, 1897, supplemented by concise commentary and notes under each section, clarifying critical concepts and definitions
• [Updated Coverage]: Incorporates the latest amendments (including Statement Amendments) and references, along with contemporary examples and references to recent legislative developments
• [Pre-amendment Provisions] Incorporates the text of provisions as they existed prior to the amendment in the respective amendment footnotes, enabling the reader to understand the legal position before the amendment and its applicability during the pre-amendment period
• [User-Friendly Layout] Each section is systematically arranged with headings, subheadings, and an easily navigable table of contents, ensuring quick referencing
• [Case Law References & Illustrations] Section-wise notes highlight leading judgments from the Supreme Court and High Courts, providing insight into the practical application of legal principles
• [Comparison with Related Statutes] Commentary in footnotes or notes often points out parallels with or departures from other key enactments (e.g., references to new criminal law codes)

The structure of the book is as follows:

• Text of the Act – The full text of the General Clauses Act, 1897, arranged sequentially
• Section Notes – Immediately following each section, providing:
• Plain Explanation – Simplified explanation of the statutory language
• Cross-References – Important references to other laws or sections for deeper context
• Case Laws – Summaries of relevant judgments
• Subject Index & Contents – A detailed index and table of contents at the /end, enabling readers to locate topics or sections quickly
• State Amendments – Notes on adaptations or modifications introduced by specific States