Tax Deducted at Source implementation brought into force for government controlled bodies, societies and public sector undertakings. The Government has appointed the commencement of the provisions of section 51 of the Kerala SGST Act and superseded an earlier notification, bringing those TDS provisions into force for persons specified in sub section (1) clauses (a), (b) and (c) and the identified persons under clause (d). Specified deductors include authorities or boards set up by Parliament or State Legislature or established by Government with majority participation, societies established by Government under the Societies Registration Act, and public sector undertakings.
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Provisions expressly mentioned in the judgment/order text.
Tax Deducted at Source implementation brought into force for government controlled bodies, societies and public sector undertakings.
The Government has appointed the commencement of the provisions of section 51 of the Kerala SGST Act and superseded an earlier notification, bringing those TDS provisions into force for persons specified in sub section (1) clauses (a), (b) and (c) and the identified persons under clause (d). Specified deductors include authorities or boards set up by Parliament or State Legislature or established by Government with majority participation, societies established by Government under the Societies Registration Act, and public sector undertakings.
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