Amendment of section 154.

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....), in clause (b), after the words "or by the deductor", the words "or by the collector" shall be inserted; (iii) in sub-section (3), after the words "or the deductor" wherever they occur, the words "or the collector" shall be inserted; (iv) in sub-section (5), after the words "or the deductor" at both the places where they occur, the words "or the collector" shall be inserted; (v) in sub-sectio....

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....amend sub-section (3) of the aforesaid section to insert the reference of "collector" in addition to assessee or deductor, so as to provide a reasonable opportunity of being heard to collector in accordance with the provision of said subsection. It is also proposed to amend sub-section (5) of the aforesaid section to insert the reference of "collector" in addition to assessee or deductor, so as t....