Home / Polity / SET3-POL-118 Doctrine of Pith and Substance Concept Deep Dive: UPSC Practice With reference to judiciary, which of the following statements appropriately describes the 'Doctrine of Pith and Substance'? A. It places emphasis on the real subject matter and not its incidental effects on another field.B. The legislature cannot seek to achieve some other purpose under the guise of power given for one particular purpose.C. The legislature cannot change the basic features of the law of the land.D. It deals with inconsistency between two or more parts of a legal instrument.