{"act":{"id":"finance-act-2020","short_title":"The Finance Act, 2020","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2020-2021.","act_number":null,"act_year":2020,"enact_date":null,"enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":157,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2020/"},"unit":"section","section":{"number":"124","heading":"Amendment of Section 51","text":"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.","html":"<p><b>Amendment of section 51</b></p><p><b>124. </b>In section 51 of the Central Goods and Services Tax Act,-</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>a</i>)</td><td></td><td>for sub-section (<i>3</i>), the following sub-section shall be substituted, namely:-</td></tr><tr><td></td><td></td><td>\"(<i>3</i>) A certificate of tax deduction at source shall be issued in such form and in such manner as may be prescribed.\";</td></tr><tr><td>(<i>b</i>)</td><td></td><td>sub-section (<i>4</i>) shall be omitted.</td></tr></table></div>","words":57,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2020/section/124/","note":null,"source_note":"Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument.","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}