Ch 4 · General Clauses Act, 1897

📘 Core concepts

1. 1Applies to interpretation of all Central Acts unless context otherwise.
2. 2Definitions of 'document', 'good faith', 'immovable property', 'movable property', 'oath', 'person'.
3. 3Person includes individual, HUF, company, firm, AOP/BOI.
4. 4Repeal of statute does not revive earlier repealed laws (Sec 6).
5. 5Effect of repeal: rights and liabilities accrued under repealed law continue.