while writing any answer can i just write section/rule no. at the top and not writing sub-section/sub-rule latter.
for eg: if question ask to write about issue of debentures
ans> Section 71 of companies act 2013 and Rule 18 of companies(share capital and debentures) rule, 2014 deals with the issue of debentures:
(and then mentioning the provisions of the section/rule without mentioning sub-section/rule)
CAclubindia
