Deduction under section 10A barred where assessee fails to file the income tax return by the prescribed due date. No deduction under section 10A is permitted for an assessee who does not furnish a return of income on or before the due date specified under sub section ... Summary
Deduction under section 10A barred where assessee fails to file the income tax return by the prescribed due date.
No deduction under section 10A is permitted for an assessee who does not furnish a return of income on or before the due date specified under sub section (1) of section 139; the amendment adds a proviso making timely filing a mandatory condition for entitlement to the section 10A deduction.
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