1.Short title and commencemen |
2. Definitions |
2A Date of payment |
3. Determination of point of taxation |
4. Determination of point of taxation in case of change in effective rate of tax |
5. Payment of tax in cases of new services |
6. Omitted |
7. Determination of point of taxation in case of associated enterprises |
8. Determination of point of taxation in case of copyrights, etc. |
8A Determination of point of taxation in other cases |
8B. Determination of point of taxation in case of services provided by a person located in non-taxable territory to a person in non-taxable territory |
9. Transitional Provisions |
10. Notwithstanding anything contained in the first proviso to rule 7 |