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    <title>Amendment of section 154.</title>
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    <description>Amendment expands section 154 to allow amendment of intimations under section 200A and to treat the deductor alongside the assessee for purposes of making amendments, serving notices where liability is increased, and issuing refunds where amendments reduce assessment or liability, thereby extending section 154&#039;s procedural mechanisms to deductors.</description>
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      <description>Amendment expands section 154 to allow amendment of intimations under section 200A and to treat the deductor alongside the assessee for purposes of making amendments, serving notices where liability is increased, and issuing refunds where amendments reduce assessment or liability, thereby extending section 154&#039;s procedural mechanisms to deductors.</description>
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