Tribunal held that the amendment brought to section 40(a)(ia) of the Income-tax Act, 1961 by the Finance Act, 2014 with effect from April 1, 2015, made it clear that the intent of the Legislature was to reduce the hardship, and that in the case of non-deduction or non-payment of tax deduction at source on payments made to residents as specified in section 40(a)(ia) the disallowance shall be restricted to 30 per cent. of the amount of expenditure claimed. Thus the Assessing Officer was directed to restrict the disallowance to 30 per cent. made under section 40(a)(ia). (AY 2011-12)