Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 5] [Entire Act] Union of India - Subsection Section 5(a) in The Point of Taxation Rules, 2011 (a)no tax shall be payable to the extent the invoice has been issued and the payment received against such invoice before such service became taxable;
