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Income tax doubt

Gowsic (CA IPCC) (20 Points)

04 May 2016

I want to know what is sub-section, clause and sub-clause? in Income Tax. Please reply in brief explaination.

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Vikas Gupta (Tax Executive) (530 Points)
Replied 04 May 2016

"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...

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