Amendment of section 154.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

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

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X