Notification No. 57/2018
Date: October 23, 2018
Subject: Exemption from TDS provisions for specified Defence authorities
Description:
This notification amends Notification No. 50/2018 – Central Tax to exempt authorities under the Ministry of Defence, other than those specified in Annexure-A, from TDS provisions under section 51. The exemption applies with effect from 01 October 2018, ensuring operational flexibility for defence establishments.
Amendment:
This notification amends notification No. 50/2018