Seeks to amend Point of Taxation Rules, 2011 so as to insert clarificatory Explanations.

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.... 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, 2016.      (2) Save as otherwise provided in these rules, they shall come into force on t....