CBIC exempt post audit authorities under Ministry of Defence from TDS compliance

Oct 24, 2018 | by Avantis RegTech Legal Research Team

The Central Board of Indirect Taxes and Customs (CBIC) on October 23, 2018 has exempted the post audit authorities under Ministry of Defence (MoD) from the provisions of Section 51 related to Tax Deducted at Source (TDS).

The CBIC made further amendment in Notification No. 50/2018-Central Tax dated September 13, 2018, by inserting the following Proviso in the paragraph of the notification:

“Provided that with respect to persons specified under clause (a) of sub-section (1) of section 51 of the Act, nothing in this notification shall apply to the authorities under the Ministry of Defence, other than the authorities specified in the Annexure-A and their offices, with effect from the of October 1, 2018.”

[Notification No. 57/2018 – Central Tax]


URL: http://www.cbic.gov.in/resources//htdocs-cbec/gst/notfctn-57-central-tax-english-2018.pdf;jsessionid=A0123C51F73225EE42DD96EAC7153924


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