Tax recovery procedure expanded to include collectors under withholding provisions, extending recovery authority beyond deductors. The amendment to section 156 substitutes the proviso to include 'the deductor or the collector under sub-section (1) of section 143 or sub-section (1) of section 200A or sub-section (1) of section 206CB,' thereby extending recovery under section 156 to collectors as well as deductors for the specified withholding provisions, effective from the 1st day of June, 2015.