Amending notifications

(1) At any time before the end of the deduction period the Commissioner and Chief Collector may issue a notification amending the amount of tax shown by any previous notification as deductible during that period. (2) If the amount of tax already deducted is less than such amended amount, the difference between those two amounts shall he treated as the tax to be deducted in accordance with Rule 5 during the remaining part of the deduction period. (3) If the amount of tax already deducted is equal to or greater than such amended amount, no further tax shall be deducted by the employer during that deduction period and any necessary repayment shall be made to the employee by the Commissioner.