Please Help: Income Tax

Dear Gautam,

Sub Section, Clause and Subclause can be read as part, sub part and sub sub part of the main section. In other words the sub clause has to be given the meaning in light of clause and likewise.

Further, we will read 55 (2) (b) (iii) as sub clause (iii) of clause (b) of sub section (2) of section 55.

Hope teh above suffice.

Right, as said by Mr. ashish, It is the main section that gives meaning to is subsection, clause and sub clause. Usually this break up becomes necessary when the coverage of a particular section is so wide, containing so many interrelated things that everything cannot be explained in just one para or one section itself. So the section is broke up into subsection and subsection into clause and further clause into sub clause, to give a better explaination of each and everything covered by a particular section. So moving up the hierarchy, sub clause is read in the light of clause, clause in the light of sub section and sub section in the light of Section.

Right, as said by Mr. ashish, It is the main section that gives meaning to is subsection, clause and sub clause. Usually this break up becomes necessary when the coverage of a particular section is so wide, containing so many interrelated things that everything cannot be explained in just one para or one section itself. So the section is broke up into subsection and subsection into clause and further clause into sub clause, to give a better explaination of each and everything covered by a particular section. So moving up the hierarchy, sub clause is read in the light of clause, clause in the light of sub section and sub section in the light of Section.

It just indication of section