https://www.taxtmi.com/acts?id=31794 Where, in computing the total income of an assessee for a previous year relevant to an assessment year commencing on or after the 1st day of April, 2018, any deduction under Chapter VIA under the heading "C. - Deductions in respect of certain incomes" is admissible, no such deduction shall be allowed unless the assessee furnishes a return of income for that assessment year on or before the due date specified under sub section (1) of section 139. The amendment is effective from 1 April 2018 and applies to the assessment year 2018-2019 and subsequent years. en-us Thu, 01 Feb 2018 17:08:21 +0530 Thu, 01 Feb 2018 17:08:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=31794 Where, in computing the total income of an assessee for a previous year relevant to an assessment year commencing on or after the 1st day of April, 2018, any deduction under Chapter VIA under the heading "C. - Deductions in respect of certain incomes" is admissible, no such deduction shall be allowed unless the assessee furnishes a return of income for that assessment year on or before the due date specified under sub section (1) of section 139. The amendment is effective from 1 April 2018 and applies to the assessment year 2018-2019 and subsequent years. Act-Rules Bills Thu, 01 Feb 2018 17:08:21 +0530 https://www.taxtmi.com/acts?id=31794