Amendment to Section 154 allows amendment of Section 206CB intimations and adds collector alongside deductor. Amendment to section 154 authorises amendment of intimations under section 206CB and inserts the collector alongside the deductor across multiple subsections, adding 'or by the collector' or 'or the collector' in specified clauses to enable collectors to be recognised as actors in amendment and related procedural provisions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Amendment to Section 154 allows amendment of Section 206CB intimations and adds collector alongside deductor.
Amendment to section 154 authorises amendment of intimations under section 206CB and inserts the collector alongside the deductor across multiple subsections, adding "or by the collector" or "or the collector" in specified clauses to enable collectors to be recognised as actors in amendment and related procedural provisions.
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