Difference between clause & sub section????

Hello Friends & 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.......

Replies (3)

hi its like this...... for example sec 2(22)(e) Deemed dividend.

2 - is Section

22-is Sub-Section

(e)- is Clause

there can also be Sub-Clause.

You wont this kind of interpretation under proposed Direct Tax Code(DTC), 2010.

Yes Mr. Bhanu U are Right. But Section 2(24) mein (24) is a clause but I don't know the reason why???? Could you please elaborate it???

2(24)

Read more at:
/forum/difference-between-clause-amp-sub-section--228972.asp#.ULUICd37aRstyhyjuh

2(24)

Read more at:
/forum/difference-between-clause-amp-sub-section--228972.asp#.ULUICd37aRs

In case of 2(24)

2 --------- Section

24 -------- Sub-section not clause.

and this are rules of Law. No reasons and logics for it. Just different kind of numerical Nos.

Hope you got the point.

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