My que is that are we allowed quote only section no.and ignore sub sec.no.if not remembered by us in Audit and Law papers...for example can I write only sec.224 instead of sec.224(1B) in que related to ceiling of audit....Plz reply ASAP
Nitish Agrawal (CA) (810 Points)
08 November 2013My que is that are we allowed quote only section no.and ignore sub sec.no.if not remembered by us in Audit and Law papers...for example can I write only sec.224 instead of sec.224(1B) in que related to ceiling of audit....Plz reply ASAP
There are some section have sub section but all sub sections together tells about one things in different manner. So in those cases section only may be quote
For example Section 12- forming a company
12(1) No of persons
12(2) limited by shares, gurantee, unlimited.
In the above case both tell about one thing
But in some cases, different sub sections states different things in different manner.
In those cases sub section need to be quote.
For example Section 224 has many sub section with different meanings
224(1) Appointment at agm
224(1A) 30 days inform to registrar
224(1B) ceiling limit
224(1C) leaving his position
224(2) Reappointment
224(5) first auditor
224(6) casual vacancy
From above it is clear section 224 contains many different things, each sub section belongs to different, hence sub section is required
Analysis of 20 GST Notices (including 2 Appeals) and Practise on Drafting(with recording)
GSTR 9 and 9C for FY 23-24 as amended by Notification 12/2024 dated 10th July 2024(with recording)
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