Reg: reading a section number

This query is : Open

Querist : Anonymous

Querist : Anonymous (Querist)

22 August 2017 Hi,
Can any one help me in identifying difference between subsection and clause in Income Tax Act?

Thanks in Advance.

Rahul varshney

Rahul varshney (Expert)
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22 August 2017 Subsections are the further division of Section, whereas Clause is the clarification or which provide additional information about Section.

Querist : Anonymous

Querist : Anonymous (Querist)

22 August 2017 Thanks for reply. Can i have one example so i can understand it better? Ex: sec.40(a)(ia) and sec.40A(2) how these can be read as?? Thanks in advance