Tax deduction at source requires designated government payors to deduct tax on specified high-value contracts and remit timely.

Section 51 permits the Government to require specified public bodies and notified persons to deduct tax at source from payments to suppliers under contracts exceeding a prescribed threshold, excluding cases where supplier location and place of supply differ from the recipient's registration State. Deducted amounts must be remitted to the Government within ten days after month-end; the deductor must provide a certificate detailing contract value, deduction rate and amounts; failure to furnish the certificate attracts a daily late fee. Deductees may claim credit in their electronic cash ledger; nonremittance attracts interest; defaults and refunds follow specified statutory procedures.

---

---

---