40(a) (ia) Ist Proviso amended by FA 2010 permitting allowance of exp for TDS payment till due date u/s 139 has retrospective effect.Virgin creations (KOI- TRIB). However Bharti Shipyard (SB) (OM) says it is prospective. Calcutta High Court in Virgin Creation on 23.11.11 in ITA 302/2011 has approved KOI –Trib decision Karnatka High Court in Santosh Kumar Shelly [497 tmc 47 (kar)] has also taken same view as in Virgin Creation. Hence 40 (a) (ia) is retrospective w.e.f 01-04-05 -BIG BAGS INTERNATIONAL (Bang Trib)