https://www.taxtmi.com/acts?id=11444 Amendment links disallowance under section 40(a)(ia) to non-payment of tax on or before the due date in section 139(1) instead of the last day of the previous year, and inserts a proviso permitting deduction in the year in which such tax is actually paid where tax was deducted later or paid after the section 139(1) due date. en-us Tue, 11 May 2010 13:41:39 +0530 Tue, 11 May 2010 13:41:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=11444 Amendment links disallowance under section 40(a)(ia) to non-payment of tax on or before the due date in section 139(1) instead of the last day of the previous year, and inserts a proviso permitting deduction in the year in which such tax is actually paid where tax was deducted later or paid after the section 139(1) due date. Act-Rules F. Acts / Amendment Acts Tue, 11 May 2010 13:41:39 +0530 https://www.taxtmi.com/acts?id=11444