Certificate of tax deduction at source must be issued in prescribed form and manner, replacing former procedural provision. Amendment replaces the existing provision to require that a certificate of tax deduction at source be issued in such form and in such manner as may be ... Summary
Certificate of tax deduction at source must be issued in prescribed form and manner, replacing former procedural provision.
Amendment replaces the existing provision to require that a certificate of tax deduction at source be issued in such form and in such manner as may be prescribed, and expressly omits the former subsection (4), thereby standardising the form and procedural issuance of deduction certificates under the Central Goods and Services Tax framework.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.