General Clauses Act 1897 [Bare Act with Section Notes] by Taxmann is the cornerstone statute for interpreting Indian legislation, laying down uniform definitions, rules of construction, and saving provisions applicable across all Central Acts and Regulations. Widely regarded as the key to statutory interpretation, it governs issues relating to commencement, repeal, retrospectivity, and legislative continuity. The 2026 Edition presents the fully updated statutory text with clear section-wise notes, judicial references, and contextual explanations aligned with major legislative transitions, including the new criminal law codes. This publication serves as an indispensable reference for judges, legal practitioners, legislative drafters, students, and compliance professionals.
