Question9: Provision of tax deduction at source u/s 51 is in force from 18th Sep 2017 and Govt. notifies the persons below u/s 51(1) (d) for purpose of deducting tax namely :- (a) an authority or a board or any other body,-

(i) set up by an Act of Parliament or a State Legislature; or

(ii) established by any Government,with fifty-one percent or more participation by way of equity or control, to carry out any function; (b) society established by the Central Government or the State Government or a Local Authority under the Societies Registration Act, 1860 (21 of 1860); (c) public sector undertakings.

My question is same whether TDS deduction is effective from 18/09/2017 as per notification or it has been deferred.

Yet TDS RETURNS ARE NOT ACTIVE.

Answer Notification 33/2017 Central Tax dt. 15.09.2017 brought section 51(1) into force from 18.09.2017 and only appoints Persons who are required to deduct TDS. But proviso to this notification specifically provides that liability to deduct TDS to be notified subsequently and till now there is no such notification which mandates to deduct TDS.

Focus of this notification presumed that registration for these person starts from 18th September 2017. .(REPLY dt. 17/2/2018)