18 December 2009
It is not there under every ACt. it is incorporated only under the Acts which are made in the place of any existing Act. Eg. Income Tax Act 1961 is made to replace Income Tax Act 1922. In this case, 1961 Act will have the word "Savings" which means all the provisions of 1922 Act will also be applicable if no provision is made for any item in 1961 Act. Repealed means that provision is not applicable.
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