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    <title>Deductions in respect of certain incomes not to be allowed unless return is filed by the due date</title>
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    <description>The proposal makes timely filing of the return of income a universal eligibility condition for all deductions under the heading &quot;C. - Deductions in respect of certain incomes&quot; in Chapter VIA, so that such deductions will not be admissible unless the return is filed by the due date prescribed under the tax law.</description>
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      <description>The proposal makes timely filing of the return of income a universal eligibility condition for all deductions under the heading &quot;C. - Deductions in respect of certain incomes&quot; in Chapter VIA, so that such deductions will not be admissible unless the return is filed by the due date prescribed under the tax law.</description>
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