Deduction disallowed where withheld tax is not deposited by the return filing due date; later payment restores deductibility.

Amendment conditions disallowance of specified payments on the failure to deposit tax deducted at source on or before the statutory due date for filing the income-tax return; if such tax is later paid, the amount is allowable as a deduction in the year of payment. The change replaces prior timing rules with a single return-filing due date trigger and applies retrospectively to the relevant assessment year.

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