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Introduction Under earlier method of taxation (positive list based) the services which were provided in India were taxable, without any distinction of from where. Section 66A was introduced to tax services which was provided from outside India and received in India (commonly known as import
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About the Author

Chartered Accountant

Madhukar N Hiregange B.Com., FCA, DISA (ICAI). Passed CISA. Senior Partner Hiregange Associates having offices in Bangalore, Hyderabad, Vishakhapatnam, NCR/ Gurgaon, Mumbai Chennai. Associated with few CAs across India as mentor. Faculty at Hiregange Academy a knowledge employability initiative engaged in t ... Read more


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