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<h1>Changes to Section 10B of Income-tax Act: 'Also' to 'Further' and New Proviso on Filing Deadlines for Deductions</h1> In the Finance Act, 2006, amendments to section 10B of the Income-tax Act are made. In sub-section (1), the word 'also' is replaced with 'further' in the second proviso. Additionally, a new proviso is added, stating that no deduction under this section will be granted to an assessee who fails to file their income return by the due date specified in sub-section (1) of section 139.