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2013 (8) TMI 943 - ITAT HYDERABADAddition 40(a)(ia) - retrospectivity - Held that:- Amendment to section 40(a)(ia) permitting the deductor to remit the TDS to Government account on or before the due date of filing return under section 139(1) is retrospective and therefore, applicable to the assessment year 2009-10 as in the present case.
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