Amendment of section 51.
122. 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.”.
Notes on Clauses:
Clause 122 of the Bill seeks to amend section 51 of the Central Goods and Services Tax Act so as to empower the Government to make rules to provide for the form and manner in which a certificate of tax deduction at source shall be issued.
