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    <title>Tax deduction at source</title>
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    <description>Government may require specified government departments, local authorities, agencies and notified persons to deduct tax at source from payments to suppliers of taxable goods or services under contracts exceeding a prescribed value; deductions are not made where the supplier&#039;s location and place of supply are in a different State or Union territory from the recipient&#039;s registration, and for deduction purposes the value of supply excludes central tax, State tax, integrated tax and cess as indicated in the invoice.</description>
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      <description>Government may require specified government departments, local authorities, agencies and notified persons to deduct tax at source from payments to suppliers of taxable goods or services under contracts exceeding a prescribed value; deductions are not made where the supplier&#039;s location and place of supply are in a different State or Union territory from the recipient&#039;s registration, and for deduction purposes the value of supply excludes central tax, State tax, integrated tax and cess as indicated in the invoice.</description>
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