Write the expression as,
#sin (2theta) /cos (2 theta) - 2cos (2theta)/ sin(2 theta) -3/cos (2theta)#
#( sin^2 2theta -2 cos^2 2theta -3sin 2theta)/(sin2thetacos 2theta)#
Now replace #sin 2theta# by # 2 sin theta cos theta# and
#cos 2 theta# by #cos^2 theta - sin^2 theta#
#(4sin^2 theta cos^2 theta -2(cos^4 theta -2sin^2 theta cos^2 theta +sin^4 theta) - 6sin theta cos theta)/(2 sin theta cos theta(cos^2 theta - sin^2 theta)#
#(8sin^2 theta cos^2 theta - 6 sin theta cos theta -2cos^4 theta -2sin^4 theta)/(2sin theta cos^3 theta -2cos theta sin^3 theta)#