Asia & Australia

April 19, 2017

“Point Of Taxation Rules, 2011” Amended To “Point Of Taxation (Amendment) Rules, 2017”


View PDF [POINT OF TAXATION (AMENDMENT) RULES, 2017]

Tax Law

The Department of Revenue under the Ministry of Finance released a notification regarding the amendment of the “Point of Taxation Rules, 2011.” The amended version is called the “Point of Taxation (Amendment) Rules, 2017.”

In exercise of the powers conferred under sub-section (2) of Section 67A and clause (a) and clause (hhh) of sub-section (2) of Section 94 of the Finance Act, 1994 (32 of 1994), the Central government has made rules further to amend the “Point of Taxation Rules, 2011.”

According to the notification, the amended version is in effect from January 22, 2017

A copy of the Notification is enclosed herewith for reference. Please refer to Page 4.

View PDF [POINT OF TAXATION (AMENDMENT) RULES, 2017]



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