Amendment status not verified — confirm the current text below against the official source.
In section 51 of the principal Act, - 01 Section 51. (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,". Amendment of Section