Notification No. 33/2017
Date: September 15, 2017
Subject: Appointment of date for enforcement of TDS provisions under section 51 of the CGST Act.
Description:
Section 51 relating to tax deduction at source is brought into force for specified authorities, societies and public sector undertakings. The notification appoints 18th September, 2017 as the effective date for applicability of the provision.
Effective Date: 18th September, 2017