Tax deduction at source on specified high value supplies requires withholding, timely remittance and certificate issuance to enable electronic credit. Certain government entities and notified persons must deduct tax at a prescribed rate on payments to suppliers when contract value exceeds a specified threshold, with value for deduction excluding central, State, integrated tax and cess and an exception where supplier location and place of supply differ from the recipient's State or Union territory of registration. Deductors must pay withheld amounts to Government within ten days after month end, issue prescribed certificates to deductees, and face late fees for failure to furnish certificates; deductees claim credit in the electronic cash ledger, interest applies for nonpayment, defaults are determined under assessment provisions, and refunds for excess deduction follow the refund mechanism unless credited to the deductee's ledger.