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