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    <title>Tax deduction at source.</title>
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    <description>Section 51 provides for government-mandated tax deduction at source by specified public bodies on supplies above the statutory threshold, excludes deduction where supplier location and place of supply differ from the recipient&#039;s registration State or Union territory, treats invoice value net of GST components, requires remittance within ten days after month-end and issuance of a certificate to the deductee, permits the deductee to claim credit in the electronic cash ledger, imposes interest for non-remittance and late fees for failure to issue certificates, and prescribes default determination and refund treatment under the Act.</description>
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      <description>Section 51 provides for government-mandated tax deduction at source by specified public bodies on supplies above the statutory threshold, excludes deduction where supplier location and place of supply differ from the recipient&#039;s registration State or Union territory, treats invoice value net of GST components, requires remittance within ten days after month-end and issuance of a certificate to the deductee, permits the deductee to claim credit in the electronic cash ledger, imposes interest for non-remittance and late fees for failure to issue certificates, and prescribes default determination and refund treatment under the Act.</description>
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      <pubDate>Mon, 12 Jun 2017 14:44:49 +0530</pubDate>
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