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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Tax recovery procedure expanded to include collectors under withholding provisions, extending recovery authority beyond deductors.</h1> 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.

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