Tax deduction at source by government controlled entities to apply once a commencement date is notified following council recommendation. The State Government appoints 18 September 2017 as the date on which the specified persons become subject to the statutory provision requiring them to deduct tax at source. Specified persons include government controlled authorities or bodies with majority participation, societies established by government or local authorities, and public sector undertakings. The obligation to deduct tax from payments to suppliers of taxable goods or services will commence from a date to be notified subsequently by the State Government on the Council's recommendation.