Income tax doubt

"Sub-section" is a part of a "Section". "Clause" is explanation of section or sub-section and "Sub-clause" is the further explanation to clarify the clause.

 If a reference showing section 10(5) is given, section or main section is "10" and sub section is "5". and sometimes for more explanation it may be given "please see Clause 23D of secion 10" and when we see clause 23D of section 10, the said clause may be divided into segments such as 23D (i), 23D(ii) ...... or 23D(a), 23D(b), 23D(c) etc...

Hi Gowsic

For ex  Sec 40(a)(ii)

40 is section

(a) is sub section

(ii) is clause