Distinction between subsection,clause and subclause
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
16 October 2013
Please Explain me the distinction between Subsection, Clause and Subclause
Please Explain me the distinction between Subsection, Clause and Subclause
16 October 2013
Go to the following link:
https://www.caclubindia.com/experts/difference-between-clause-subsection--1154634.asp#.Ul5-cRenyVE
https://www.caclubindia.com/experts/difference-between-clause-subsection--1154634.asp#.Ul5-cRenyVE
16 October 2013
Sub Section, Clause and Subclause
can be read as part, sub part and sub sub part of
the main section. In other words the sub clause
has to be given the meaning in light of clause and
likewise. Further, we will read 55 (2) (b) (iii) as
sub clause (iii) of clause (b) of sub section (2) of
section 55.
can be read as part, sub part and sub sub part of
the main section. In other words the sub clause
has to be given the meaning in light of clause and
likewise. Further, we will read 55 (2) (b) (iii) as
sub clause (iii) of clause (b) of sub section (2) of
section 55.
16 October 2013
It is the main
section that gives meaning to is subsection,
clause and sub clause. Usually this break up
becomes necessary when the coverage of a
particular section is so wide, containing so many
interrelated things that everything cannot be
explained in just one para or one section itself. So
the section is broke up into subsection and
subsection into clause and further clause into sub
clause, to give a better explaination of each and
everything covered by a particular section. So
moving up the hierarchy, sub clause is read in the
light of clause, clause in the light of sub section
and sub section in the light of Section.
section that gives meaning to is subsection,
clause and sub clause. Usually this break up
becomes necessary when the coverage of a
particular section is so wide, containing so many
interrelated things that everything cannot be
explained in just one para or one section itself. So
the section is broke up into subsection and
subsection into clause and further clause into sub
clause, to give a better explaination of each and
everything covered by a particular section. So
moving up the hierarchy, sub clause is read in the
light of clause, clause in the light of sub section
and sub section in the light of Section.
Message likes :
1 times
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- CG Tax On residential property
- Applicable TDS for Purchase of Flat from NRI
- Claiming exemption of perquisite for employee-owned car under New Tax Regime in ITR-2
- Gift of mutual fund units to daughter
- Under construction property in ITR
- Reporting of STCG on Property in ITR
- NRI ITR2 account in 2025-26 ,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,,.
- Not able to file ITR
- Upload Level ValidationITR3Category of Defect B/D
- Building tax payment deduction in rental Income
- PF Taxable Income
- Clarification on Tax Audit Applicability and Reporting of F&O Transactions in ITR-3
- Interest credited in FY2025-2026 & TDS therein by EPFO does not reflect in AIS or Form 26AS
- 44ad eligble money lending interest
- Delisted shares sold in off market/ Rebate u/s87A
- In Exports Sales HSN details where to fill
- Opting out" of regime provided under subsection (1A) of Section 115BAC but Form 10IEA is not filed.
- Difference in tax comparison report
- Gst invoice numbering and delivery challan numbering
- Sales amount in Gstr1
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
