Insertion of second proviso to Section 40(a)(ia) by the Finance Act 2012 though is stated to be effective 1st April 2013, the amendment in “declaratory and curative in nature, and, therefore, it should be given retrospective effect from 1st April, 2005, being the date from which sub clause (ia) of section 40(a) was inserted by the Finance (No. 2) Act, 2004