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    <title>Amendment of section 155.</title>
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    <description>Amendments require reassessment on application to allow deductions or TDS credit previously disallowed: recompute income for co operative sugar manufacturers to permit sugarcane purchase deduction up to the government fixed price and apply section 154 time limits from a modern reference year; permit amendment of assessment to allow credit where tax was deducted in a later year, with application within two years of the end of the year of deduction and section 154 applying, and bar allowance of that credit in any other assessment year.</description>
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      <description>Amendments require reassessment on application to allow deductions or TDS credit previously disallowed: recompute income for co operative sugar manufacturers to permit sugarcane purchase deduction up to the government fixed price and apply section 154 time limits from a modern reference year; permit amendment of assessment to allow credit where tax was deducted in a later year, with application within two years of the end of the year of deduction and section 154 applying, and bar allowance of that credit in any other assessment year.</description>
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