Point of Taxation (Amendment) Rules, 2014

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..... S.R. 482 (E).- In exercise of the powers conferred by clause (a) and clause (hhh) of sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994) , the Central Government hereby makes the following rules further to amend the Point of Taxation Rules, 2011 , namely: 1. (1) These rules may be called the Point of Taxation (Amendment) Rules, 2014. (2) They shall come into force o .....

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..... terminable under rule 7 has been issued before the 1st day of October, 2014 but payment has not been made as on the said day, the point of taxation shall, (a) if payment is made within a period of six months of the date of invoice, be the date on which payment is made; (b) if payment is not made within a period of six months of the date of invoice, be determi .....

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