Class 2 Class 3 CBSE UP Board 📘 What's inside: 1 What is Subtraction Without Borrowing? 2 Subtracting 2-Digit Numbers 3 Subtracting 3-Digit Numbers 4 Word Problems 5 Exam Questions Concept 1 — What is Subtraction Without Borrowing? When we subtract using the column method, sometimes the digit on top in a column is smaller than the digit below it. In that case we need to borrow from the next column — that is called subtraction with borrowing and is a separate topic. In subtraction without borrowing , every digit of the minuend is greater than or equal to the digit of the subtrahend in the same column. This means we simply subtract each column directly — no borrowing, no extra steps. The one rule to check: Before you start, scan each column. If every top digit ≥ bottom digit (O ≥ O, T ≥ T, H ≥ H), there is no borrowing needed and ...