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<h1>Tax deduction at source: designated government controlled bodies identified as potential TDS deductors with liability to be notified later.</h1> The State Government appoints 18 September 2017 as the date on which sub section (1) of section 51 (clauses a, b and d) comes into force for specified persons: government set up or controlled authorities, societies established by government under the societies registration framework, and public sector undertakings. The notification provides that these persons shall be liable to deduct tax from payments to suppliers with effect from a date to be notified subsequently by the State Government on the recommendation of the Council.