Amendment of section 154.

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..... (2), 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-section (6), after .....

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..... 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 to enable issue of refund to the c .....

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