Subsection Vs clauses

Co Act 2013 135 views 3 replies
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??
Replies (3)

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

 

thanks sir
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.


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