External aids to interpretation INCLUDE all EXCEPT:
AParliamentary debates and Bills
BReports of Law Commission and Select Committee
CThe proviso of the same section
DDictionaries (English and legal)
Answer & Solution
Correct answer: C. The proviso of the same section
1. The proviso, explanation, schedule, headings, etc. are INTERNAL aids.
2. Parliamentary debates, Law Commission reports, dictionaries, treaties etc. are EXTERNAL aids.
3. Hence (D).
_Source: ICAI BoS CA Inter Paper 2 — Interpretation of Statutes_