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???

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.