Tax deduction at source requirement for notified payors mandates withholding, remittance timing, certification and crediting mechanisms.

Section 51 creates a tax deduction at source mechanism requiring notified government entities and other specified persons to deduct tax at a prescribed rate from payments to suppliers exceeding the statutory contract value threshold, excluding indicated taxes from the value. Deductors must remit withheld amounts within ten days after month-end, issue certificates to deductees, and face late fees for delayed certificates and interest for nonpayment; deductees claim credit in their electronic cash ledger; defaults and refunds are governed by the Act's adjudication and refund provisions.

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