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Clause 122 - Amendment of section 51. - Finance Bill, 2020Extract 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. .
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