{
    "act_title": "Assam Goods and Services Tax Act, 2017",
    "act_slug": "assam-goods-and-services-tax-act-2017-2017",
    "section_label": "Section",
    "section": {
        "number": "51",
        "title": "51. Tax deduction at source.",
        "chapter": null,
        "content": "(a) a department or establishment of the Central Government or State Government; or\n(b) local authority; or\n(c) Governmental agencies; or\n(d) such persons or category of persons as may be notified by the Government on the recommendations of the Council,",
        "footnote": "",
        "is_definition": false,
        "sort_order": 50
    },
    "prev_section": "50",
    "next_section": "52"
}