Point of Taxation (Amendment) Rules, 2014

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....onferred 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 on the 1st day of October, 2014. 2. In the Point of Tax....