Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Income-tax Act Section 10A amended: No deduction if return not filed by due date under Section 139(1).</h1> Section 10A of the Income-tax Act is amended to include a proviso in sub-section (14), effective from April 1, 2006. This proviso stipulates 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. This amendment is part of the Finance Act, 2005, concerning direct taxes.
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