TDS U/s. 51 of the said Act deduction from the payment made or credited to the supplier of taxable goods or services or both. - 33/2017-State Tax - Himachal Pradesh SGST

TDS under section 51 extends deduction obligation to specified authorities and societies; liability effective from later notified date.

The notification appoints the 18th day of September, 2017 as the date on which sub-section (1) of section 51 shall come into force for specified persons-authorities/boards/bodies established by Parliament/State or government with majority participation, societies established by government or local authorities under the Societies Registration Act, and public sector undertakings-but provides that their liability to deduct tax from payments to suppliers will commence from a later date to be notified by the State Government on the Council's recommendation.