Tribunal held that the amendment to the second proviso to section 43B as introduced by the Finance Act, 2003 was curative in nature and is required to be applied retrospectively with effect from April 1, 1988. Thus the Commissioner (Appeals) had rightly allowed the deduction in respect of the employees’ contribution to provident fund and the employees’ State insurance which had been admittedly remitted on or before the due date for filing the return. Therefore, there was no infirmity in his order. (AY. 2013-14 to 2017-18)