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of <h1>Section 51 TDS: Government bodies must deduct 1% on contractual payments over 2.5 Lakhs for GST compliance.</h1> TDS, or Tax Deducted at Source, is a provision under section 51 applicable to Government bodies, Government undertakings, and other notified entities. It requires these entities to deduct 1% of the total payment when making contractual payments exceeding 2.5 Lakhs to suppliers. This deducted amount must be remitted into the appropriate GST account.
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