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Doctrine of Incorporation by Reference

Canons of Statutory Interpretation

Definition

A drafting technique where the provisions of an earlier, independent statute are incorporated into a later Act by mere reference; those provisions become part of the borrowing Act as if written into it.

Example

In Mahindra and Mahindra Ltd. v. Union of India, the Supreme Court held that where an Act incorporates sections of another statute by reference, subsequent amendments to the borrowed statute do not affect the borrowing Act unless explicitly provided.