https://www.taxtmi.com/article/detailed?id=7995 The note addresses retrospective effect of a curative amendment to the TDS disallowance provision, explaining that remedial provisions intended to remove unintended hardship should be applied retrospectively. It observes that the provision primarily defers deduction between assessment years, that precedent supports retrospective construction of curative amendments, and that retrospective application to the original enactment date would avoid unjust demands, administrative burden, and litigation in the absence of corrective administrative guidance. en-us Wed, 09 May 2018 06:10:46 +0530 Wed, 09 May 2018 06:10:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7995 The note addresses retrospective effect of a curative amendment to the TDS disallowance provision, explaining that remedial provisions intended to remove unintended hardship should be applied retrospectively. It observes that the provision primarily defers deduction between assessment years, that precedent supports retrospective construction of curative amendments, and that retrospective application to the original enactment date would avoid unjust demands, administrative burden, and litigation in the absence of corrective administrative guidance. Articles Income Tax Wed, 09 May 2018 06:10:46 +0530 https://www.taxtmi.com/article/detailed?id=7995