The Place of Provision of Services Rules, 2012 1.Short title, extent and commencement. (1) These rules may be called the Place of Provision of Services Rules,2012. (2) They shall come into force on 1st day of July, 2012. 2.Definitions.-In these rules, unless the context otherwise requires,- (a) “Act” means the Finance Act, 1994 (32 of 1994); (b) “account” means an account bearing interest to the depositor, and includes a non-resident external account and a non-resident ordinary account; (c) “banking company” has the meaning assigned to it in clause (a) of section 45A of the Reserve Bank of India Act, 1934 (2 of 1934); (d) “continuous journey” means
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