Return filing for Chapter VIA deductions requires timely return and specific claim in the return itself. Deduction under Chapter VIA, Part C is available only if the assessee furnishes the return by the prescribed due date and specifically claims the deduction in that return. The earlier section 80AC contained the same return-filing condition for specified deductions and, after amendment, for deductions under Chapter VI-A heading 'C.- Deductions in respect of certain incomes'. The material also refers to circulars on condonation of delay for returns claiming deduction under section 80P.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Return filing for Chapter VIA deductions requires timely return and specific claim in the return itself.
Deduction under Chapter VIA, Part C is available only if the assessee furnishes the return by the prescribed due date and specifically claims the deduction in that return. The earlier section 80AC contained the same return-filing condition for specified deductions and, after amendment, for deductions under Chapter VI-A heading "C.- Deductions in respect of certain incomes". The material also refers to circulars on condonation of delay for returns claiming deduction under section 80P.
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