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Entry_Tax_Rules

Section / Rule Number Content


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