https://www.taxtmi.com/acts?id=30040 Tax deduction at source is mandated from specified government departments, local authorities and notified persons for high value contracts, requiring deduction at a fixed rate from payment to suppliers (invoice value excluding tax), subject to a location-based exception. Deductors must remit amounts to Government within the prescribed timeline, provide the supplier a certificate stating contract value, rate and amount deducted, and the supplier may claim credit of the deducted tax in the electronic cash ledger as reflected in the deductor's return. en-us Sat, 08 Jul 2017 11:52:29 +0530 Sat, 29 Jul 2017 16:55:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30040 Tax deduction at source is mandated from specified government departments, local authorities and notified persons for high value contracts, requiring deduction at a fixed rate from payment to suppliers (invoice value excluding tax), subject to a location-based exception. Deductors must remit amounts to Government within the prescribed timeline, provide the supplier a certificate stating contract value, rate and amount deducted, and the supplier may claim credit of the deducted tax in the electronic cash ledger as reflected in the deductor's return. Act-Rules GST - States Sat, 08 Jul 2017 11:52:29 +0530 https://www.taxtmi.com/acts?id=30040