Amendment of section 51.
124. In section 51 of the Central Goods and Services Tax Act,—
(a) for sub-section (3), the following sub-section shall be substituted, namely:—
“(3) A certificate of tax deduction at source shall be issued in such form and in such manner as may be prescribed.”;
(b) sub-section (4) shall be omitted.
1.To come into force w.e.f. 01-01-2021 vide Notification No 92/2020- Central Tax dated 22-12-2020
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