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of <h1>Tax deductions for specified incentive sections disallowed unless return filed by due date under section 139(1)</h1> Deductions under specified incentive provisions are disallowed unless the taxpayer furnishes the income-tax return for the relevant assessment year on or before the due date under section 139(1). For assessment years commencing between 1 April 2006 and before 1 April 2018, the rule applies to deductions under sections granting incentives (80-IA, 80-IAB, 80-IB, 80-IC, 80-ID, 80-IE); for assessment years beginning on or after 1 April 2018, it applies to any deduction under the chapter headed 'C.- Deductions in respect of certain incomes.'
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