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    <title>Deduction of tax source</title>
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    <description>Where a supplier issued an invoice before the appointed day for a sale that under the prior law required tax deduction at source, the deductor is not required to make a deduction of tax at source under the new law for payments to that supplier made on or after the appointed day, conditioning withholding on invoice and payment timing across the transition.</description>
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      <description>Where a supplier issued an invoice before the appointed day for a sale that under the prior law required tax deduction at source, the deductor is not required to make a deduction of tax at source under the new law for payments to that supplier made on or after the appointed day, conditioning withholding on invoice and payment timing across the transition.</description>
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