Section 7: ln the principalAct, in section 31, in sub-section (2), for the provjso, 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 be issued, within such time and in such manner as may be prescribed;

(b) subject to the condition mentioned therein, specify the categories of services in respect ofwhich-

(i) any other document issued in relation to the supply shall be deemed to be a tax invoice; or

(ii) tax invoice may not be issued.".

8. ln the principal Act, in section 51 , -

(a) for sub-section (3), the following sub-section shall be substituted, namely: - "(3) A certjficate 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.