CITATIONS & ABBREVIATIONS IN DRAFTING
This tip clarifies strives to give clarity on:
A) How to read or quote citations;
B) How to use abbreviations in the text of a legal document.
1. Citations: A legal citation is the practice of referring to the authoritative documents & sources. It is used for citing a reference and shall be written in the following manner:
SR Bommai Vs. Union of India (1994) 2 SCR 644
2. Dates: Do not abbreviate dates in text: Use February 6, 2022 and not Feb.6, ’22.
3. Time: Abbreviate ante meridiem (morning) and post meridiem (afternoon) as follows:
08:15 a.m. and 06:00 p.m.
4. Weights and Measures:
a) If you spell out the number, spell out the unit as well. For ex. Fifty-five Kilograms.
b) If not, abbreviate the unit. For ex. 55 Kg’s.
5. Degrees and Titles:
a) Academic degrees are abbreviated. For ex. Milind Wadhwani, C.A. or C.A. Milind Wadhwani.
b) Titles are not usually abbreviated (except for Mr., Ms., Mrs., Dr. and Messrs.)
For ex. Professor Milind Wadhwani and not Prof. Milind Wadhwani.
6. Acronyms: Acronyms, such as CBDT or CBEC, are usually abbreviated in all capitals, without periods.
7. Defined Terms: Authors create their own abbreviations, known as “defined terms.” To create a defined term, give the complete term and immediately follow it with an abbreviation in parentheses.
a) The Income Tax Act, 1961. ( in short the ‘Act’)
b) Learned Commissioner of Income Tax (Appeals) (in short ‘Ld. CIT’).
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CA Milind Wadhwani | DISA (ICAI), FAFD (ICAI), Research (Ph.D.) Scholar | Mail ID: – [email protected]
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