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Time of Supply in Taxation Principles

This document discusses the principles of taxation, specifically focusing on the time of supply as outlined in various sections of tax law. It references multiple sections, including 12 and 13, which detail the conditions and rules related to the timing of supply in taxation. The author, Sushil Jain, is an Assistant Professor at KPMSOL, NMIMS Mumbai.

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Saumya Modi
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15 views15 pages

Time of Supply in Taxation Principles

This document discusses the principles of taxation, specifically focusing on the time of supply as outlined in various sections of tax law. It references multiple sections, including 12 and 13, which detail the conditions and rules related to the timing of supply in taxation. The author, Sushil Jain, is an Assistant Professor at KPMSOL, NMIMS Mumbai.

Uploaded by

Saumya Modi
Copyright
© All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd

PRINCIPLE OF TAXATION 2

MODULE 8: Time of Supply

BY: SUSHIL JAIN


ASSISTANT PROFESSOR, KPMSOL, NMIMS MUMBAI
SECTION 12 (2) (a) read with section 31
SECTION 12 (2) (a) read with section 31

SECTION 12 (3)
SECTION 12 (4)

SECTION 12 (6)
SECTION 13 (2) read with section 31 and rule 47
SECTION 13 (3)

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