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Section 5. Insertion of new section 14A- Special provision for specified actionable claims supplied by a person located outside taxable territory.

For the purposes of complying with provisions of sub-section (1), the supplier of online money gaming shall obtain a single registration under the Simplified Registration Scheme referred to in sub-section (2) of section 14 of this Act

Section 14A. Special provision for specified actionable claims supplied by a person located outside taxable territory. –

For the purposes of complying with provisions of sub-section (1), the supplier of online money gaming shall obtain a single registration under the Simplified Registration Scheme referred to in sub-section (2) of section 14 of this Act

Section 14. Special provision for payment of tax by a supplier of online information and database access or retrieval services. –

(a) the invoice or customer’s bill or receipt issued or made available by such intermediary taking part in the supply clearly identifies the service in question and its supplier in non-taxable territory;

Section 14. Power to remove difficulties.

Provided that no order shall be made under this section after the expiry of 1 [five years] from the commencement of this Act.

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