PIYUSH SINGH (student) (2471 Points)
27 November 2012
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