Section 8: Amendment of section 51

The Bihar Goods and Services Tax (Second Amendment) Act, 2020State Act of Bihar · Act 9 of 2020

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.

Where this provision sits

Act	The Bihar Goods and Services Tax (Second Amendment) Act, 2020
Section	8
Marginal note	Amendment of section 51
Jurisdiction	State of Bihar
Status	In force as published by the source

Find the provision, not just read it

The full text above is free, and it stays free. What a free CourtMesh account adds is everything you cannot do by reading one page at a time:

Search 49,000+ Central and State enactments by what a provision says, not by its number
Jump from any section to every judgment that has applied it
Search 300 million+ Indian court records alongside the statute
Ask a research agent to find and read the case law on a provision for you

Free account. No card. About a minute to create.

Create a free account

Need this as data, not as a page? The Bihar Goods and Services Tax (Second Amendment) Act, 2020 is one of 49,000+ enactments on CourtMesh. The Indian court cases API serves the case law that cites these provisions over JSON, with API documentation and plans and pricing. See also the judgment library.