No disallowance if TDS is deposited before due date of filing return; amendment to sec. 40(a)(ia) ha

IT : Where assessee having deducted tax at source from payments made to labour contractors, deposited same in Government account before due date of filing return under section 139(1), in view of retrospective amendment made in section 40(a)(ia) by Finance Act, 2010, with effect from 1-4-2005, amount so deposited could not be disallowed