Amendment status not verified — confirm the current text below against the official source.
In section 31 of the principal Act. in sub-section (2), for the proviso, the following proviso shall be substituted, namely:— "Provided that the Government may, on the recommendations of the Council. by notification,— (a) specify the categories of services or supplies in respect of which a tax invoice shall he issued, within such time and in such manner as may be prescribed; (b) suject to the condition mentioned therein speciA, the categories of services in respect of which— (i) any other document issued in relation to the supply shall he deemed to be a tax invoice; or (ii) tax invoice may not be issued.". 8 ' 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.".