Deduction conditionality: timely income-tax return filing required for deductions under specified 80 provisions to be allowed.

Deductions under sections 80 IA, 80 IAB, 80 IB and 80 IC shall not be allowed in computing total income for assessment years commencing on or after the specified date unless the assessee furnishes the return of income for that assessment year on or before the due date specified under subsection (1) of section 139, making timely return filing a precondition to claiming those deductions.

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