Basic Income Tax doubt


New Member
I am studing CA IPCC course after finishing CPT. I want to know what is sub-section, clause and sub-clause? in Income Tax. Please reply in brief explaination.
If the section starts with some wording i.e if something is written at the start of a section and which is followed by.
3..then it will be "clause".
like section 2 stats with "In this Act, unless the context otherwise requires, "and there after 1,2,3.. are given which are "clauses" not sub section.
however if you look at section 139 which is followed by sub section 1 i.e nothinf is written after section 139 and sub section 1 starts just after 139, in that case it will be sub section 1 of section 139.
Section 2, Section 10 all are having clauses only, no sub sections are there.