(3)[ Where the tax has been deducted or paid in accordance with the foregoing provisions of this Chapter on or after the ] [Inserted by Act 23 of 2004, Section 44 (w.e.f. 1.4.2005).][1st day of April, 2010] [ Substituted by Act 18 of 2008, Section 47, for " 1st day of April, 2008" (w.e.f. 1.4.2008).] [, there shall be no requirement to furnish a certificate referred to in sub-section (1) or, as the case may be, sub-section (2).] [Inserted by Act 23 of 2004, Section 44 (w.e.f. 1.4.2005).]