General rule for reading a section?
How to read a section no.? for eg. we know that 2 means section 2 but any no. in (xx) are always quoted with either clauses or sub-sections? how to interpret which one is a sub-section n which one is a clause?
Replies (3)
271(1)(c)
271 is section and 1 is sub section and C is clause.
Thank-you but recently i read a provision where this cudnt be applied,so i wanted a general rule,i cant recall the provision
section
sub section
clause
sub clause
items
sub items
Provided that
Further provided that
Also provided that
Explanations
Take S.47 of income tax act as an example
[You know theres still a possiblity that I might have missed something]
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