Recommendations of the Council TDS deduction from the payment made or credited to the supplier of taxable goods or services or both. - G.O. Ms. No. 107 - II(2)/CTR/783(c-3)/2017 - Tamil Nadu SGST
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TDS deduction obligation: specified public bodies must withhold tax from supplier payments once commencement is notified. The Governor appoints 18 September 2017 as the commencement date for the withholding provision in respect of specified public authorities, government-established societies and public sector undertakings, such that those persons are required to deduct tax from payments to suppliers of taxable goods or services; the specific date for when they must begin deducting tax will be notified later by the State Government on the Council's recommendation.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
TDS deduction obligation: specified public bodies must withhold tax from supplier payments once commencement is notified.
The Governor appoints 18 September 2017 as the commencement date for the withholding provision in respect of specified public authorities, government-established societies and public sector undertakings, such that those persons are required to deduct tax from payments to suppliers of taxable goods or services; the specific date for when they must begin deducting tax will be notified later by the State Government on the Council's recommendation.
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