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    <title>Amendment of Section 280M</title>
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    <description>Where a depositor has deposited an amount for an assessment year that is not required, is in excess of the required deposit, or where the deposit was deficient and an additional amount has been recovered to make up that deficiency, the entire amount, excess amount or additional amount may be refunded, adjusted or otherwise dealt with in such manner and having regard to such factors as specified in a scheme framed under section 280W.</description>
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      <description>Where a depositor has deposited an amount for an assessment year that is not required, is in excess of the required deposit, or where the deposit was deficient and an additional amount has been recovered to make up that deficiency, the entire amount, excess amount or additional amount may be refunded, adjusted or otherwise dealt with in such manner and having regard to such factors as specified in a scheme framed under section 280W.</description>
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