FINANCE BILL 2009 SPECIFIES THAT IF TDS PAID WITHIN DUE DATE OF FILING OF RETURN THEN NO DISALLOWANCE GET ATTRACT U/S 40(i)(ia). THIS AMENDMENT HAS RETROSPECTIVE EFFECT FROM AY 2010-11.
QUESTION :
WHETHER THIS AMENDMENT IS APPLICABLE FOR FINAL MAY 2010 EXAM.BECAUSE IT DOESNOT SATISFIES 6 MONTHS CRITERIA BRFORE EXAM.
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