27 November 2012
Respected CCI's Members Kindly clarify my doubt How it is determined Whether a particular section has a Clause or Subsection. Example Section 2(24) so whether (24) is a clause or subsection???? & Section 139(4) Whether it is a clause or subsection??? I want to Know the rule of Determination. Looking forward for a positive replies.......
If the section starts with some wording i.e if something is written at the start of a section and which is followed by.. 1... 2.... 3.. then it will be "clause". like section 2 stats with "In this Act, unless the context otherwise requires,—"and thereafter 1, 2, 3.. are given which are "clauses" not sub section. however if you look at section 139 which is followed by sub section 1 i.e nothing is written after section 139 and sub section 1 starts just after 139, in that case it will be sub section 1 of section 139.
Section 2, Section 10 all are having clauses only, no sub sections are there.
CAclubindia
