Intimation requirement for adjustments: amended assessment rules deem prior payments to regular assessments and refine service and return triggers.

Amendments to section 15 require an intimation to the assessee where adjustments are made even if no tax or interest is due, retitle an existing proviso, expand clause references to include orders under sub-sections (3) or (5), and clarify cross-references. The opening of sub section (2) is reworded to prescribe Assessing Officer action where returns are made under section 13 or 14 or in response to a specified notice and to streamline service wording. New sub sections deem payments under sub section (1) to apply to subsequent regular assessments and treat excess refunds as tax payable, and provide transitional application to earlier assessment years.

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