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Subsection Vs clauses

(Guest)

61(1) means subsection (1) section 61....
61(a) means clause( a )subsection 61.

Clauses will be in alphabets .. number will be used in subsections right??

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3 Replies

P C Agrawal (Registered independent director Past Ch) (8229 Points)
Replied 26 September 2016

Yes, this is general practice. Sub-clauses are generally given in roman numbers (i), (ii) etc.

(Guest)

thanks sir

CA Ruskin B (Member) (2602 Points)
Replied 02 May 2017

it is simple. clauses are independent to each other, but subsections are breakup of a particular provision. for eg. defintions are clauses, the purpose there is to list out., but subsections are division of one central theme. also remember that, a division of a subsection is a clause, and the division of clause is a subclause.