10. In section 40 of the Income-tax Act, in clause (a).- (a) in sub-clause (ia), with effect from the 1st day of April, 2005,- (i) for the words, brackets and figures "has not been paid during the previous year, or in the subsequent year before the expiry of the time prescribed under sub-section (1) of section 200", the following words, brackets, letters and figures shall be substituted and shall be deemed to have been substituted, namely:- "has not been paid,- (A) in a case where the tax was deductible and was so deducted during the last month of the previous year, on or before the due date specified in sub-section (1) of section 139; or (B) in any other case, on or before the last day of the previous year."; (ii) for the proviso, the following proviso shall be substituted and shall be deemed to have been substituted, namely:- "Provided that where in respect of any such sum, tax has been deducted in any subsequent year, or has been deducted- (A) during the last month of the previous year but paid after the said due date; or (B) during any other month of the previous year but paid after the end of the said previous year, such sum shall be allowed as a deduction in computing the income of the previous year in which such tax has been paid."; (b) sub-clause (ib) shall be omitted with effect from the 1st day of April, 2009. | 