Tax collection obligation tied to furnished return and aggregate withholding threshold, clarifying when enhanced collection applies. The amendment omits the parenthetical label '(hereafter referred to as collectee)' and revises the eligibility condition to require that the person has furnished the return of income for the assessment year relevant to the previous year immediately preceding the financial year in which tax is to be collected, after the time limit under section 139(1) has expired, and where the aggregate of tax deducted at source and tax collected at source in that previous year meets the prescribed threshold.