General rule for reading a section?

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Student
31 Points Joined December 2014
How to read a section no.? for eg. we know that 2 means section 2 but any no. in (xx) are always quoted with either clauses or sub-sections? how to interpret which one is a sub-section n which one is a clause?
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On 06 February 2015 at 18:17 Report
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proprietor
402 Points Joined November 2012

271(1)(c)

271 is section and 1 is sub section and C is clause.

 

 

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On 07 February 2015 at 16:45
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Student
31 Points Joined December 2014
Thank-you but recently i read a provision where this cudnt be applied,so i wanted a general rule,i cant recall the provision
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On 09 February 2015 at 23:24
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Tax Consultation (US and India)
2970 Points Joined September 2011

section

sub section

clause

sub clause

items

sub items

 

 

Provided that

Further provided that

Also provided that

 

Explanations 

Take S.47 of income tax act as an example

 

[You know theres still a possiblity that I might have missed something]

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On 10 February 2015 at 00:18


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