| 6. Omitted |
| 5. Payment of tax in cases of new services |
| 1. Short title and commencement |
| 2. Definitions |
| 3. Determination of point of taxation |
| 4. Determination of point of taxation in case of change in effective rate of tax |
| 7. Determination of point of taxation in case of associated enterprises |
| 8. Determination of point of taxation in case of copyrights, etc. |
| 9. Transitional Provisions |
| 8A Determination of point of taxation in other cases |
| Rule 10 |
| 2A Date of payment |