Rockey Ltd. provides the following information : Date of completion of service : 11 th September, 2015 Date of invoice : 25 th October, 2015 Date of receipt of payment for service : 3 rd September, 2015 The point of taxa

Rockey Ltd. provides the following information : Date of completion of service : 11 th September, 2015 Date of invoice : 25 th October, 2015 Date of receipt of payment for service : 3 rd September, 2015 The point of taxation is— (A) 3 rd September, 2015 (B) 11 th September, 2015 (C) 25 th October, 2015 (D) 31 st March, 2016.