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    <title>Tax deduction at source</title>
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    <description>Specified government departments, local authorities, governmental agencies or notified persons must withhold tax from payments to suppliers under contracts exceeding a prescribed threshold, at the prescribed rate; withheld amounts must be remitted within ten days after the month of deduction and evidenced by a prescribed certificate to the supplier. The supplier may claim electronic cash ledger credit for tax shown in the deductor&#039;s return. Failures to remit or to issue certificates attract interest and late fees; defaults and refunds are governed by the statute&#039;s determination and refund provisions.</description>
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