SECTION 40(a)(ia)

This is with reference to ASSESSMENT YEAR 2010-11

Whether the proviso given under Sec. 40(a)(i) is applicable for Sec. 40(a)(ia) also???

The proviso says any tax paid after the due dates given in the section shall be allowed in the previous year in which it is paid...

I know it has been amended in the 2010 budget, but i need the position before the budget(for nov 2010 exams)...

Thanks in advance