TDS Applicable who?

30 September 2018

who is tds applicable individual, proprietorship or partnership firm, all this otherwise only govt related.pls clarify urgent

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Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (170119 Points)
Replied 30 September 2018

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.

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Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (170119 Points)
Replied 30 September 2018

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.

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