TDS Applicable who?

As per the latest Notification dated 13th September 2018, the following entities also need to deduct TDS- (applicable from 01.10.2018)

• An authority or a board or any other body which has been set up by Parliament or a State Legislature or by a government, with 51% equity ( control) owned by the government.
• A society established by the Central or any State Government or a Local Authority and the society is registered under the Societies Registration Act, 1860.
• Public sector undertakings.

Followng entities are required to deduct TDS under GST act....

• A department or an establishment of the Central Government or State Government; or
• Local authority; or
• Governmental agencies; or
• Such persons or category of persons as may be notified by the Government.