Point of Taxation (Second Amendment) Rules, 2016

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..... (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. 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, .....

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