MVAT - Employers notified for the purposes of TDS

Sl. No.	Classes of Employers
1.	The Central Government and any State Government
2.	All Industrial, Commercial or Trading undertakings, Company or Corporation of the Central Government or of any State Government, whether set up under any special law or not, and a Port Trust set up under the Major Ports Act, 1963
3.	A Company registered under the Companies Act, 1956
4.	A local authority, including a Municipal Corporation, Municipal Council, Zilla Parishad, and Cantonment Board
5.	i. A Co-operative Society (other than a Co-operative Housing Society) registered under the Maharashtra Co-operative Societies Act, 1960. ii. A Co-operative Housing Society, registered under the Maharashtra Co-operative Societies Act, 1960, (which has awarded contracts of value aggregating to ₹ 10 lakh or more in the previous year or as the case may be, in the current year).
6.	A registered dealer under the Maharashtra Value Added Tax Act, 2002
7.	An Insurance or Finance Corporation or Company; and any Bank included in the Second Schedule to the Reserve Bank of India Act, 1934, and any Scheduled Bank recognised by the Reserve Bank of India
8.	Trusts, whether public or private