Income Tax Rules, 2002

CHAPTER-VIIA

ONLINE INTEGRATION OF BUSINESSES

From: 2023-11-01 - To: 0000-00-00 33C. Accreditation of points of sales (POS) systems.- (1) A vendor, who wants to supply a POS of a particular brand, model and specification to a Person that is not an accredited POS, must apply to the Board for accreditation of the POS of that brand, model and specification. (2) On receiving the application under sub-rule (1), the Board shall take steps to determine accreditation of the brand, model and specification of the POS. During the accreditation process, the supplier must provide the Board with access to information and equipment, and any other assistance reasonably required for carrying out the process. (3) After completing the accreditation process, the Board shall either allow accreditation…