SERVICE TAX UPDATES Point of Taxation for CAs
The Ministry of Finance has issued Notification No. 25/2011 dated March 31, 2011 amending the Point of Taxation Rules, 2011. As per this notification, the Point of Taxation in respect of services provided by proprietorship or partnership firms of Company Secretaries shall be on receipt basis.
This benefit has also been extended to Chartered Accountants, Cost Accountants, Company Secretaries, Architects, Interior Decorators and Advocates.
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