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of <h1>Finance Bill 2010 proposes removing sub-section (3) from Section 203, affecting tax deduction certificates retroactively from April 2010.</h1> Clause 43 of the Finance Bill, 2010, proposes an amendment to section 203 of the Income-tax Act by omitting sub-section (3). The current provision under sub-section (3) states that for taxes deducted or paid according to Chapter XVII-B from April 1, 2010, there is no requirement for the deductor to furnish a certificate to the deductee as referred to in sub-sections (1) or (2). The proposed amendment removes this sub-section, and it will be effective retrospectively from April 1, 2010.
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