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.