Reg: reading a section number


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Querist : Anonymous

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Querist : Anonymous (Querist)
22 August 2017 Hi,
Can any one help me in identifying difference between subsection and clause in Income Tax Act?

Thanks in Advance.

22 August 2017 Subsections are the further division of Section, whereas Clause is the clarification or which provide additional information about Section.

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Querist : Anonymous

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Querist : Anonymous (Querist)
22 August 2017 Thanks for reply. Can i have one example so i can understand it better? Ex: sec.40(a)(ia) and sec.40A(2) how these can be read as?? Thanks in advance




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