Meaning of Notwithstanding anything contained in
“Notwithstanding anything contained in” is a legal phrase used to indicate that a particular provision will take precedence over any other conflicting provision, law, or rule. It’s a way of saying “despite what other things might say,” or “even if there’s something else that says the opposite.” It essentially carves out an exception or overrides other existing rules to make the specific provision it introduces the dominant one.
Here’s a breakdown:
“Notwithstanding” means “in spite of” or “despite.” It signals that what follows is going to apply regardless of any potential conflicts.
“Anything contained in” refers to any other provision, law, rule, regulation, or document. It’s a broad reference, encompassing anything that might potentially contradict the provision being introduced.
Purpose: This phrase is used to ensure that a particular provision has priority. It’s often used when there’s a need to create an exception to a general rule or when there’s a potential conflict between different laws or regulations. It’s a powerful tool for establishing legislative intent.
Practical Effect: When you see this phrase, it means that the provision that follows it is the most important rule on the matter. It overrides anything else that might suggest a different outcome. It’s a way of making it absolutely clear which rule should be followed in case of a conflict.
Examples:
“Notwithstanding anything contained in any other law, this Act shall apply to all citizens of India.” This means that regardless of what any other law might say, this specific Act will govern all Indian citizens.
“Notwithstanding anything contained in the previous agreement, the new terms shall be effective from January 1, 2024.” This means that even if the old agreement had different terms, the new terms will take effect from the specified date.
In Income Tax: You might see this in a provision that says, “Notwithstanding anything contained in section 80C, donations to this fund shall be fully exempt from tax.” This means that even though Section 80C might have limits on deductions, donations to this specific fund will be fully deductible, without those limitations.
In simpler terms: It’s like saying, “Forget everything else you’ve read. This is the rule that matters in this situation.” It’s a way of emphasizing the importance and priority of a specific provision.