Why hyphen is used to number section 194-I, 194-IA, 194-IB, 194-IC and 115-O

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Almost in all other sections of the Income Tax Act,1961 hyphen is not used to number the sections except 194-I, 194-IA, 194-IB, 194-IC and 115-O

Anyone know the reason?

Though this not much important, just curious to know the history behind this "-"(Hyphen) 

Replies (2)
for the purpose of alphabets I and O, hypen were used for not to confuse with 1 and 0. This were used in all Acts

Great! Thanks Dear.


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