when can we say clause and when can we say, 2(20) section 2 clause/subsection 20

I wanna know difference between two and why is that difference.

PLEASE help me.
Student CA Final

, 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,β€”"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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thanks for helping meπŸ™‚


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