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<h1>Amendments to Section 51 of CGST Act: Streamlining TDS Certificate Issuance with New Form and Manner Provisions.</h1> Clause 122 of the Finance Bill, 2020 proposes amendments to section 51 of the Central Goods and Services Tax Act. It replaces sub-section (3) to allow the government to prescribe the form and manner for issuing tax deduction at source certificates. Additionally, it removes sub-section (4) entirely. These changes aim to streamline the process and provide regulatory clarity regarding the issuance of tax deduction certificates under the Act.