Section 8: Amendment of section 51

“the Delhi Goods and Services Tax ( Amendment) Act, 2021 (Delhi Act 06 of 2021)Union territory Regulations of Delhi · 2017

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 Delhi Goods and Services Tax ( Amendment) Act, 2021 (Delhi Act 06 of 2021)
Section	8
Marginal note	Amendment of section 51
Jurisdiction	Union territory of Delhi
Status	In force as published by the source

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