Tax deduction at source from specified government buyers for high-value supplies; deducted tax must be remitted and credited.

Tax deduction at source is mandated from specified government departments, local authorities and notified persons for high value contracts, requiring deduction at a fixed rate from payment to suppliers (invoice value excluding tax), subject to a location-based exception. Deductors must remit amounts to Government within the prescribed timeline, provide the supplier a certificate stating contract value, rate and amount deducted, and the supplier may claim credit of the deducted tax in the electronic cash ledger as reflected in the deductor's return.

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