Mutatis mutandis – Explained with Examples

By | February 11, 2017
(Last Updated On: February 11, 2017)

Mutatis mutandis

Mutatis mutandis Meaning

Making necessary alterations while not affecting the main point at issue.The necessary changes being made; with necessary changes

The phrase is often used in legislation in applying or extending legislative provisions to same or similar circumstances of the same or similar subjects. It is nothing but a rule of adaptation. [ Debi Mata v. State of W.B. AIR 1972 Cal. 497.]

Examples on Mutatis mutandis

It is clarified that the provisions of section 194C (Deduction of TDS) do not apply to the payments made to the airlines or the travel agents for purchase of tickets for air travel of individuals. The provisions shall, however, apply when payments are made for chartering an aircraft for carriage of passengers of goods.

The clarification in para  (above) shall apply mutatis mutandis to the tickets for travel of individual by any other mode of transport also.

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