Tax deduction at source: Government may require public entities to withhold tax from supplier payments above a threshold. Government may mandate specified public bodies or notified persons to deduct tax at source from supplier payments above a prescribed threshold, excluding cases where supplier location and place of supply differ from the recipient's State/UT of registration. The deductor must remit withheld tax within ten days after the month of deduction, issue a certificate to the deductee with prescribed particulars, and face a capped daily late fee for failure to furnish the certificate; the deductee claims credit in the electronic cash ledger and interest and statutory default and refund rules apply for non remittance or erroneous deductions.