Part IIIAMENDMENT TO THE ELECTION COMMISSION (CONDITIONS OF SERVICE OF ELECTION COMMISSIONERS AND TRANSACTION OF BUSINESS) ACT, 1991 (From Clause 144 )
Certificate of tax deduction at source: amendment empowers rulemaking to prescribe its form and manner and omits a prior provision. Amendment substitutes sub section (3) of section 51 to require that a certificate of tax deduction at source be issued in such form and in such manner as ... Summary
Certificate of tax deduction at source: amendment empowers rulemaking to prescribe its form and manner and omits a prior provision.
Amendment substitutes sub section (3) of section 51 to require that a certificate of tax deduction at source be issued in such form and in such manner as may be prescribed, vesting rulemaking authority to prescribe the form and manner of issuance; sub section (4) is omitted, narrowing section 51 to a rule based specification of TDS certificate form and procedure.
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