Section no.

There are some section  have sub section but all sub sections together tells about one things in different manner. So in those cases section only may be quote

For example Section 12- forming a company

12(1) No of persons

12(2) limited by shares, gurantee, unlimited.

In the above case both tell about one thing

But in some cases, different sub sections states different things in different manner.

In those cases sub section need to be quote.

For example Section 224 has many sub section with different meanings

224(1) Appointment at agm

224(1A) 30 days inform to registrar

224(1B) ceiling limit

224(1C) leaving his position

224(2) Reappointment

224(5) first auditor

224(6) casual vacancy

From above it is clear section 224 contains many different things, each sub section belongs to different, hence sub section is required

ok then allright...thanx...