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    <title>Tax deduction at source.</title>
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    <description>Designated government entities and notified persons must deduct tax at a specified rate from supplier payments above the threshold (value excluding central tax, State tax, integrated tax and cess). Deductors must remit deductions within the prescribed period, furnish prescribed certificates to deductees, and face late fees for failure to furnish. Deductees may claim credit of deducted tax in their electronic cash ledger as reflected in the deductor&#039;s return; failure to remit attracts interest and defaults and refunds are governed by the relevant statutory provisions.</description>
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      <description>Designated government entities and notified persons must deduct tax at a specified rate from supplier payments above the threshold (value excluding central tax, State tax, integrated tax and cess). Deductors must remit deductions within the prescribed period, furnish prescribed certificates to deductees, and face late fees for failure to furnish. Deductees may claim credit of deducted tax in their electronic cash ledger as reflected in the deductor&#039;s return; failure to remit attracts interest and defaults and refunds are governed by the relevant statutory provisions.</description>
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