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    <title>Amendment of section 156</title>
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    <description>The amendment to section 156 substitutes the proviso to include &quot;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,&quot; 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.</description>
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      <title>Amendment of section 156</title>
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      <description>The amendment to section 156 substitutes the proviso to include &quot;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,&quot; 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.</description>
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