# Bihar Goods and Services Tax (Second Amendment) Act, 2020, Section 8: Amendment of section 51

- Act: Bihar Goods and Services Tax (Second Amendment) Act, 2020 (Act 9 of 2020)
- Source URL: https://indiacode.ecourtsindia.com/bihar-goods-services-tax-second-amendment-act-2020/section/8/

## Text

In section 51 of the principal 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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