Law relating

1) Section relates to the Act,( The Companies Act, 2013 ; Income Tax Act 1961)

    Bill when accepted becomes Act -- HOW A BILL BECOMES AN ACT -- 

    refer https://www.parliamentofindia.nic.in/ls/intro/p5.htm

2) Rule is passed to clarify, support the Act

    the Act must authorize certain persons to make rules

Article is a paragraph or section of any writing such as each portion of a will, corporatecharter (articles of incorporation), or different sections of a statute.