Journal
Journal

Stay abreast with the latest developments in the professional domain along with in-depth analysis through the monthly BCA Journal. Get access to an engaging library of researched publications from the BCAS stable.
Learn More

Current Issue

Past Issues

Subscribe

BCAJ New Subscription

BCAJ Renew Subscription

Be a BCAS Member

Audit Trail Compliance in Accounting Software
Read More

Analysis of the Decision of the Supreme Court in Safari Retreats
Read More

Gifts and Loans — By and To Non-Resident Indians – II
Read More

BCAJ New Subscription

BCAJ Renew Subscription

Be a BCAS Member
Brieficles

Brieficles

BCAJ Brieficles are short-format, web-only articles on contemporary topics of professional importance that are open-for-all to read & share.
Explore Brieficles

Legal Considerations for Start-Ups – Are you overlooking some?
Read More

ATR & AQMM – Audit Reports of Auditors!
Read More

भारत पहले – 75 Year of Independence
Read More
Resources
Resources

Explore past issues of BCA Journal & indulge in a treasure trove of high-quality professional content across format of print, videos & learning events from the BCAS stable.
Learn More

Past issues

Golden Content

Publications

Events

Self-paced Learning

Video Insights

President and CEO of The Institute of Internal Auditors
Read More

Mr. N. R. Narayana Murthy
Read More

Mr. Ishaat Hussain
Read More
About
About

Monthly mouth-piece of BCAS, the BCA Journal is a leading publication that has been in continuous circulation for more than 53 years. Over the years the BCAJ has become synonymous with high-quality & authentic content across fields of finance, accounting, tax & regulatory matters. The BCAJ has wide circulation across India & commands huge respect amongst the Chartered Accountants` community.
Learn More

Introduction

BCAS Website

Journal Policies

Contribute an Article
Advertise
Reach Us
Reach Us

For queries, collaborations, and insights to forge, Drop a line, share thoughts, inquiries galore, At BCAJ, your messages, we eagerly explore.
Learn More

Get in Touch

Feedback

May 2012

Point of Taxation Rules — Clarification reg. individuals or proprietorships, partnerships, eight specified services — Circular No. 154/5/2012-ST, dated 28-3-2012.

By Tarun Ghia, Brijesh Cholera, Pratik Mehta, Chartered Accountants

Reading Time 1 mins

It has been clarified that for invoices issued on or before 31st March 2012, the point of taxation shall continue to be governed by the Rule 7 as it stands till the said date. Thus in respect of invoices issued on or before 31st March 2012 the point of taxation shall be the date of payment.

levitra

Download PDF

Journal

Brieficles

Resources

About

Reach Us

May 2012

Point of Taxation Rules — Clarification reg. individuals or proprietorships, partnerships, eight specified services — Circular No. 154/5/2012-ST, dated 28-3-2012.

You May Also Like

[2012] 138 ITD 278 (Pune) Ramsukh Properties vs. DCIT A.Y. 2007-08 Dated: 25th July, 2012

Point of Taxation Rules — Clarification reg. airline tickets — Circular No. 155/6/2012-ST, dated 9-4-2012.

Journal

Brieficles

Resources

About

Reach Us

May 2012

Point of Taxation Rules — Clarification reg. individuals or proprietorships, partnerships, eight specified services — Circular No. 154/5/2012-ST, dated 28-3-2012.

Share

You May Also Like

[2012] 138 ITD 278 (Pune) Ramsukh Properties vs. DCIT A.Y. 2007-08 Dated: 25th July, 2012

Point of Taxation Rules — Clarification reg. airline tickets — Circular No. 155/6/2012-ST, dated 9-4-2012.