TDS credit timing: Assessing Officer may amend assessments to allow subsequently deducted tax when claimed within the prescribed period. The amendment broadens the Assessing Officer's power to amend assessments: reference to section 10AA is added to permit later allowance of specified deductions where income is subsequently realised; cooperative sugar manufacturers may apply for recomputation to allow sugarcane purchase deductions up to government fixed prices for affected prior years with section 154 applying and the four year limitation reckoned from a specified later year; and where tax is deducted at source in a subsequent year, an assessee may apply within the prescribed period for amendment to allow credit of that TDS in the relevant assessment year, subject to section 154 and a bar on credit in other years.