Section 7: 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.".