Important Legal Definitions

Incorporation: The borrowed provisions are frozen as they existed on the date of borrowing and are unaffected by future amendments to the parent Act.

Mere Reference / Citation: The borrowing Act adopts the provision along with all future statutory amendments made to it over time.

In State of Madhya Pradesh v. M.V. Narasimhan, the Supreme Court formulated the four exceptions where subsequent amendments to an incorporated statute will apply to the borrowing Act.