A Ltd. is located in India and W Ltd. located in USA are associated enterprises (as A Ltd. holds 51% of the shares of W Ltd.). W Ltd. provides some technical services to A Ltd. in India. From the following details, determine the TOS for A Ltd. (as importation of services is the case of RCM) Agreed Consideration – $ 10,000. Date on which services are supplied on W Ltd. – 16th Dec. 2019 Date on which invoice is sent by W Ltd. – 19th Dec. 2019 Date of entry in the Books of Account of A Ltd. – 30th Dec. 2019 Date on which payment is made by A Ltd. – 23rd March 2020 A. 16th Dec. 2019 B. 19th Dec. 2019 C. 30th Dec. 2019 D. 23rd March 2020

A Ltd. is located in India and W Ltd. located in USA are associated enterprises (as A Ltd. holds 51% of the shares of W Ltd.). W Ltd. provides some technical services to A Ltd. in India. From the following details, determine the TOS for A Ltd. (as importation of services is the case of RCM) Agreed Consideration – $ 10,000. Date on which services are supplied on W Ltd. – 16th Dec. 2019 Date on which invoice is sent by W Ltd. – 19th Dec. 2019 Date of entry in the Books of Account of A Ltd. – 30th Dec. 2019 Date on which payment is made by A Ltd. – 23rd March 2020 A. 16th Dec. 2019 B. 19th Dec. 2019 C. 30th Dec. 2019 D. 23rd March 2020