Amendment of section 154.

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....n (2), in clause (b), for the words "by the assessee", the words "by the assesse or by the deductor," shall be substituted; (c) in sub-section (3), for the words "the assessee", wherever they occur, the words "the assesse or the deductor" shall respectively be substituted; (d) for sub-section (5), the following sub-section shall be substituted, namely:-- "(5) Where any such amendment has the....

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....ub-section (1) of the aforesaid section so as to provide that an income-tax authority may amend any intimation issued under sub-section (1) of section 200A. It is further proposed to amend sub-section (2) of the aforesaid section so as to substitute the words "by the assessee" with the words "by the assessee or by the deductor". It is also proposed to amend sub-section (3) of the aforesaid secti....