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How to identify subsection and clause ????

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(Querist)
19 January 2015 I am really confused in identifing difference between clause and subsection , plzz expert let me know with some good examples...:)
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CA ANILKUMAR B.COM ACA DISA

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CA ANILKUMAR B.COM ACA DISA (Querist)
19 January 2015 For eg, section 143(1)(a) sec 143 sub sec 1 clause a

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