https://www.taxtmi.com/acts?id=15985 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. en-us Fri, 16 Mar 2012 16:23:15 +0530 Fri, 16 Mar 2012 17:40:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=15985 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. Act-Rules Bills Fri, 16 Mar 2012 16:23:15 +0530 https://www.taxtmi.com/acts?id=15985