Subsection Vs clauses
61(a) means clause( a )subsection 61.
Clauses will be in alphabets .. number will be used in subsections right??
P C Agrawal
(Registered independent director Past Chairman of Aurangabad Chapter of ICSI Practicing Company Secretary at Aurangabad)
(8229 Points)
Replied 26 September 2016
Yes, this is general practice. Sub-clauses are generally given in roman numbers (i), (ii) etc.
CA Ruskin B
(Member)
(2602 Points)
Replied 02 May 2017
GST Live Certification Course (39th Batch) - April 2024 (Weekend Batch) (With Certificate)
"Live class on Python for Financial Analysis: Unlocking Efficiency in Accounting and Finance"