Appointed date for section 51 participation by way of equity or control, to carry out any function. - 33/2017-State Tax - Gujarat SGST

Tax deduction at source applied to government-controlled entities and public sector undertakings, effective deduction date to be notified.

The Government of Gujarat appoints 18 September 2017 as the date on which the provision imposing liability to deduct tax shall come into force for authorities or bodies with fifty-one percent or more government participation, societies established by government under the Societies Registration Act, 1860, and public sector undertakings, subject to a proviso that the persons shall be liable to deduct tax from payments to suppliers with effect from a date to be notified subsequently on the Council's recommendation.