| 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 |