https://www.taxtmi.com/acts?id=10111 Deductions under sections 80 IA, 80 IAB, 80 IB and 80 IC shall not be allowed in computing total income for assessment years commencing on or after the specified date unless the assessee furnishes the return of income for that assessment year on or before the due date specified under subsection (1) of section 139, making timely return filing a precondition to claiming those deductions. en-us Wed, 22 Oct 2008 16:30:49 +0530 Wed, 22 Oct 2008 16:30:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=10111 Deductions under sections 80 IA, 80 IAB, 80 IB and 80 IC shall not be allowed in computing total income for assessment years commencing on or after the specified date unless the assessee furnishes the return of income for that assessment year on or before the due date specified under subsection (1) of section 139, making timely return filing a precondition to claiming those deductions. Act-Rules F. Acts / Amendment Acts Wed, 22 Oct 2008 16:30:49 +0530 https://www.taxtmi.com/acts?id=10111