Section124
The Finance Act, 2020

Amendment of Section 51

In force As on 05 Oct 2026

Ministry Finance

Section 124 of the Finance Act, 2020 deals with amendment of Section 51. 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.";

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.
Section 124, The Finance Act, 2020.

Cross-references

Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.

Questions about Section 124

What does Section 124 of the Finance Act deal with?

Section 124 of the Finance Act is headed "Amendment of Section 51". 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.";

How do I find court cases under Section 124 of the Finance Act?

In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 2020 124, section 124 Finance Act 2020, section 124 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.

What should I read with Section 124 of the Finance Act, and has it changed?

Its own text turns on Central Goods and Services Tax Act 51 (Tax deductions at source), section 51 (Amendment of Section 115BAA), so none of them can safely be read on its own.

When was the Finance Act enacted?

Finance Act was enacted in 2020. India Code records no commencement date for it. It is in force as at the date shown on this page.

Other sections of this Act

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. 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. This page is not a substitute for legal advice.