Difference between clause & subsection?????

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PIYUSH SINGH (Querist)

27 November 2012 Respected CCI's Members Kindly clarify my doubt How it is determined Whether a particular section has a Clause or Subsection. Example Section 2(24) so whether (24) is a clause or subsection???? & Section 139(4) Whether it is a clause or subsection??? I want to Know the rule of Determination. Looking forward for a positive replies.......

Ajay Mishra

Ajay Mishra (Expert)

27 November 2012 Hi

It is sub section (24) of section 2 .

For Example: Section 22(12)(c)(i), it means

Section is 22
Sub section is (12)
Clause is (c) and
Sub-clause is (i).

CA CS Amit S. Kedia

CA CS Amit S. Kedia (Expert)

27 November 2012 Dear member,

If the section starts with some wording i.e if something is written at the start of a section and which is followed by..
1...
2....
3.. then it will be "clause".
like section 2 stats with "In this Act, unless the context otherwise requires,—"and thereafter 1, 2, 3.. are given which are "clauses" not sub section.
however if you look at section 139 which is followed by sub section 1 i.e nothing is written after section 139 and sub section 1 starts just after 139, in that case it will be sub section 1 of section 139.

Section 2, Section 10 all are having clauses only, no sub sections are there.

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PIYUSH SINGH

PIYUSH SINGH (Querist)

27 November 2012 @ Amit S. Kedia Ji Thank you very much sir your prompt reply. Now i am clear about the problem.

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