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![Amendment to Sec 40(a)(ia) extending the period of TDS payment upto the due date under Sec 139(1) is Retrospective: Bombay HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/06/Bombay-High-Court-Tax-Scan.jpg "Amendment to Sec 40(a)(ia) extending the period of TDS payment upto the due date under Sec 139(1) is Retrospective: Bombay HC [Read Order]")
Amendment to Sec 40(a)(ia) extending the period of TDS payment upto the due date under Sec 139(1) is Retrospective: Bombay HC [Read Order]
In CIT v. Shraddha & S S Kale, the Bombay High Court held that amendment to Section 40(a)(ia) of the Income Tax Act by Finance Act, 2010 w.e.f....