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    <title>Amendment of section 132B</title>
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    <description>Amendment expands recovery under Section 132B to permit recovery out of taxpayer assets of amounts &quot;deemed to be in default&quot; and also the amount of liability arising on an application made before the Settlement Commission under sub-section (1) of section 245C, by substituting the concluding words of clause (i) in sub-section (1).</description>
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      <description>Amendment expands recovery under Section 132B to permit recovery out of taxpayer assets of amounts &quot;deemed to be in default&quot; and also the amount of liability arising on an application made before the Settlement Commission under sub-section (1) of section 245C, by substituting the concluding words of clause (i) in sub-section (1).</description>
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