https://www.taxtmi.com/caselaws?id=236842 The amendment to section 40(a)(ia) by the Finance Act, 2010 was treated as remedial and curative because it removed hardship and an anomaly in the disallowance rule for delayed TDS payment. The Court held that the amended provision applies retrospectively, so tax deducted at source and paid on or before the due date for filing the return under section 139(1) satisfies the statutory condition. It further held that the phrase "said due date" refers to the return-filing deadline, not the earlier remittance date under Chapter XVII-B, and the Revenue's challenge failed. en-us Fri, 06 Sep 2013 00:00:00 +0530 Mon, 04 Aug 2025 15:05:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236842 The amendment to section 40(a)(ia) by the Finance Act, 2010 was treated as remedial and curative because it removed hardship and an anomaly in the disallowance rule for delayed TDS payment. The Court held that the amended provision applies retrospectively, so tax deducted at source and paid on or before the due date for filing the return under section 139(1) satisfies the statutory condition. It further held that the phrase "said due date" refers to the return-filing deadline, not the earlier remittance date under Chapter XVII-B, and the Revenue's challenge failed. Case-Laws Income Tax Fri, 06 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236842