Section 124 - Amendment of section 51. - Finance Act, 2020

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. ************* NOTES:- 1. Come into the force w.e.f. 01-01-2021 vide NOTIFICATION NO 92/2020-Central Tax dated 22-12-2020