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Difference between section , sub-section , article , clause

Tax queries 17311 views 6 replies

pls tell me how to find out that what is section , sub section , clause , amdmnt , article ? 

Replies (6)
Originally posted by : Paras Singh

pls tell me how to find out that what is section , sub section , clause , amdmnt , article ? 

section- will start with sec.   eg sec28

subsection - will be below main section and in brackets eg sec.28 (2)- 2 is sub section.

under seb section der is clause- eg 28(2)(i) roman i is clause

rtcile u willfindin constitution of india willstart with Art.15 eg.

hOPE UR CLEAR NOW

Originally posted by : TusharSampatM.Com CA,CS-FINAL




Originally posted by : Paras Singh






pls tell me how to find out that what is section , sub section , clause , amdmnt , article ? 






section- will start with sec.   eg sec28

subsection - will be below main section and in brackets eg sec.28 (2)- 2 is sub section.

under sub section der is clause- eg 28(2)(i) roman i is clause

Artcile u willfindin constitution of india willstart with Art.15 eg.

HOPE UR CLEAR NOW yes

Pls tell

Section10 (2A)  n here (2A) is sub section or clause ?

In income tax under section10 all are clauses and not SUB-section.

but how to find difference ??

If there is a link between two provisions of Section , then it is called sub section . But when there is no link then its a clause . For e.g. in Sec  2 of Income tax act all are clauses because there are only definitions in it which are about different things .


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