Tax deduction at source suspended where supplier invoiced before appointed day and payment occurs after appointed day. Where a supplier required to have tax deducted at source under the earlier law issued an invoice before the appointed day, no deduction of tax at source ... Summary
Tax deduction at source suspended where supplier invoiced before appointed day and payment occurs after appointed day.
Where a supplier required to have tax deducted at source under the earlier law issued an invoice before the appointed day, no deduction of tax at source shall be made by the deductor when payment to that supplier is made on or after the appointed day, thereby removing the withholding obligation in respect of such post-appointment payments.
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