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

CA Sanjeev Kumar (Advisory Service - Tax/Accounting)   (506 Points)

10 November 2013  

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