Deduction eligibility requires timely income tax return filing; specified Chapter deductions allowed only if return filed by due date.

Deduction entitlement for specified incentive provisions is conditional on furnishing the income tax return by the due date; for assessment years before 2018 19 the rule applies to listed incentive sections, and for assessment years from 2018 19 onward it applies to any deduction under the Chapter "C. Deductions in respect of certain incomes".

---

---

---