Amendment of section 40

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....ot been paid on or before the due date specified in sub-section (1) of section 139" shall be substituted; (b) for the proviso, the following proviso shall be substituted, namely:— "Provided that where in respect of any such sum, tax has been deducted in any subsequent year, or has been deducted during the previous year but paid after the due date specified in subsection (1) of section 139, suc....

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....-clause provides that where in respect of any such sum, tax has been deducted in any subsequent year, or has been deducted during the last month of the previous year but paid after the due date of filing of return or deducted during any other month of the previous year but paid after the end of the said previous year, such sum shall be allowed as a deduction in computing the income of the previous....