Tax deduction at source requirement applies to specified government bodies, societies and public sector undertakings from a notified date. The notification appoints 18 September 2017 as the commencement date for the subsection governing tax deduction at source with respect to specified deductors: government-established authorities or bodies with fifty-one percent or more participation, societies established under the Societies Registration Act by government or local authority, and public sector undertakings. The actual liability of these specified persons to deduct tax from payments or credits to suppliers of taxable goods or services is deferred to a later date to be notified by the State Government on the Council's recommendation.