Amendment in the Notification No. F.12(46)FD/Tax/2017/Pt-V-113 dated 13.09.2018 regarding exemption to the authorities incurring expenditure subject to post audit under Ministry of Defence from TDS compliance. - F.12(46)FD/Tax/2017-Pt-IV-125 - Rajasthan SGST
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TDS compliance exemption narrowed to exclude certain defence bodies, altering deduction obligations for listed entities. The notification inserts a proviso excluding authorities under the Ministry of Defence, other than those listed in the annexure, from the prior exemption concerning deduction at source compliance; this exclusion applies prospectively from 1 October 2018 and narrows the earlier notification's applicability.
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 compliance exemption narrowed to exclude certain defence bodies, altering deduction obligations for listed entities.
The notification inserts a proviso excluding authorities under the Ministry of Defence, other than those listed in the annexure, from the prior exemption concerning deduction at source compliance; this exclusion applies prospectively from 1 October 2018 and narrows the earlier notification's applicability.
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