Tax deduction at source required from specified government payers; withheld tax must be remitted and credited to suppliers' accounts. Specified government entities and notified persons must deduct tax at source from payments to suppliers of taxable goods or services above the statutory threshold, excluding central, State, integrated taxes and cess from the deduction value. Deductors must remit withheld tax to the Government within ten days after the month-end and furnish a prescribed certificate to the deductee stating contract value, rate and amount deducted and paid. Failure to furnish the certificate timely attracts a daily late fee; failure to remit attracts interest. Deductees claim credit in the electronic cash ledger as reflected in the deductor's return, and refunds for excess deductions follow the refund provisions unless amounts are already credited to the deductee.