Income Tax Rules, 2002

CHAPTER-VIIA

ONLINE INTEGRATION OF BUSINESSES

From: 2023-11-01 - To: 0000-00-00 33G. Reporting of failure to transfer sale or bill data to the Board.- The Board shall ensure to provide a facility on its website to a customer of an integrated enterprise Person to verify and ensure that the invoice or bill issued to him has been duly communicated to the Board’s Computerized System and in case of non-verification, he may upload the image of invoice or bill to the Board s portal. THE SCHEDULE - I [see rule 33A] S.No. Description PCT Heading, if applicable Exclusion, if any (1) (2) (3) (4) 1 Restaurants 9801.2000 9801.7000 Where – a. the restaurant is operating otherwise than as part of a food court; and b. the facility of air- conditioning is not installed or available in the premises. 2 Hotels, motels, guest houses, marriage halls, Marquees, clubs including race clubs. 9801.1000 9801.3000 9801.4000 9801.5000 9801.6000 9801.7000 Where- a. The covered area is less than 4500 sq. feet b. the facility of air-conditioning is not installed or available in the premises 3 Inter-city travel by road. 9803.9000 Where – a. The taxpayer is only providing non air conditioned travel service; or b. Travel service maintaining a fleet of less than ten vehicles. 4 Courier services and cargo services 9808.0000 98.04 Where — a. the taxpayer is not a company, and b. taxpayer is offering only domestic courier or cargo serving. 5 Services provided for personal care by beauty parlours, clinics and slimming clinics, body massage centres, pedicure centres; including cosmetic and plastic surgery by such parlours / clinics, 9810.0000 9821.4000 and 9821.5000 Where – a. the covered area is less than 1000 sq. feet or b. the facility of air-conditioning is not installed or available in the premises. 6 Medical practitioners and consultants 9815.1000 Where – a. the consultation is being provided at a place other than a hospital or Poly-Clinic; and b. the consultation fee is less than Rs. 1500/-. 7 Pathological laboratories, medical diagnostic laboratories including X-Rays, CT Scan, M.R. Imaging etc. 98.16 98.17 Where – c. the taxpayer is not a company; and d. the taxpayer is not maintaining more than one branch whether under its own name or…