Point of Taxation (Second Amendment) Rules, 2016

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....ction 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. These rules may be called the Point of Taxation (Second Amendment) Rules, 2016. 2. In the Point of Taxation Rules, 2011, in rule 7, after second proviso, the following proviso shall be inserted, namely,- "Provided al....