# The Finance Act, 2020, Section 124: Amendment of Section 51

- Act: The Finance Act, 2020
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2020/section/124/

## 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.

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