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    <title>Appointed day for section 52 relating to Tax Collection at Source (TCS).</title>
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    <description>The Lieutenant Governor, exercising powers under the territorial Goods and Services Tax Act, designates an appointed day on which the Tax Collection at Source provision shall become operative, thereby triggering the legal duty to collect tax at source where the provision applies; the notification is administrative and limited to declaring the commencement date for TCS under the GST regime.</description>
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      <description>The Lieutenant Governor, exercising powers under the territorial Goods and Services Tax Act, designates an appointed day on which the Tax Collection at Source provision shall become operative, thereby triggering the legal duty to collect tax at source where the provision applies; the notification is administrative and limited to declaring the commencement date for TCS under the GST regime.</description>
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