Rectification of mistakes: expand amendment power to cover intimations and extend procedural rights to deductors and assessees. Amendments widen rectification under section 154 to allow amendment of intimations under section 200A and to treat the assessee and the deductor equally in procedural references; where amendment reduces assessment or liability the Assessing Officer shall make any refund due to the assessee or deductor, and where amendment enhances assessment, reduces a refund already made or otherwise increases liability the Assessing Officer shall serve a notice of demand on the assessee or deductor and apply the Act's recovery procedures.