Held that the amendment to section 36(1)(va) and under section 43B of the Act effected by the Finance Act, 2021 was applicable prospectively, as read from the Notes on Clauses at the time of introduction of the Finance Act, 2021, which specifically stated that the amendment was applicable in relation to assessment year 2021-22 and subsequent years. Therefore the claim to deduction of the contribution to employees’ State insurance and provident fund under section 36(1)(va) of the Act could not be denied for the year 2019-20 on the basis of amendment made to the section by the Finance Act, 2021. (AY.2019-20)