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August 2012

Amendment in Point of Taxation Rules, 2011 Notification No. 37/2012-ST, dated 20- 6-2012.

By Tarun Ghia, Brijesh Cholera, Pratik Mehta, Chartered Accountants
Reading Time 1 mins
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By this Notification, the Point of Taxation Rules, 2011 are amended by

(i) omitting the definition of associated enterprises and taxable services as given in sub-rule 2(b) and 2(f), respectively, from the said rules and

(ii) substituting the words ‘provided or to be provided’ wherever they occur in the said rules, with the words ‘provided or agreed to be provided’.

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