Held that the amendment of S. 194A(3)(v) made by the Finance Act, 2015, whereby exemption from deduction of TDS has been withdrawn in the case of co-operative banks is applicable prospectively w.e.f. 1st June, 2015 and, therefore, interest paid by the assessee-bank on time deposits without deduction of TDS prior to said date could not be disallowed under s. 40(a)(ia). Order of CIT(A) is affirmed.(AY.2014-15, 2015-16, 2017-18)