Difference in "sub-section" & "clause" in any law.

I know the answer of below, but still I would like to see others reply, and the topic is ;

Difference in "Sub-section" & "Clause" in income tax, as why we call clause in section-10, and why we call sub-section-4 of section 139. (Section used are just for exmaple).

 

all the best..

Cheer's
 

Replies (1)

Because Sec 10 is common section for all exemptions....similarly Sec 2 is common section for all definitions ....such common sections does not have sub-sections but are having clauses.... 

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