3 Replies
Bhanu Prakash Rao
(Think Beyond Stay Ahead...!)
(1064 Points)
Replied 27 November 2012
hi its like this...... for example sec 2(22)(e) Deemed dividend.
2 - is Section
22-is Sub-Section
(e)- is Clause
there can also be Sub-Clause.
You wont this kind of interpretation under proposed Direct Tax Code(DTC), 2010.
PIYUSH SINGH
(student)
(2471 Points)
Replied 27 November 2012
Yes Mr. Bhanu U are Right. But Section 2(24) mein (24) is a clause but I don't know the reason why???? Could you please elaborate it???
CA Bhargav Nathwani
(CA in Practice)
(8307 Points)
Replied 28 November 2012
2(24)
Read more at: /forum/difference-between-clause-amp-sub-section--228972.asp#.ULUICd37aRstyhyjuh
2(24)
Read more at: /forum/difference-between-clause-amp-sub-section--228972.asp#.ULUICd37aRs
In case of 2(24)
2 --------- Section
24 -------- Sub-section not clause.
and this are rules of Law. No reasons and logics for it. Just different kind of numerical Nos.
Hope you got the point.
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