https://www.taxtmi.com/manuals?id=5711 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. en-us Tue, 05 Nov 2024 18:51:00 +0530 Fri, 26 Jun 2026 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=5711 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. Manuals Income Tax Tue, 05 Nov 2024 18:51:00 +0530 https://www.taxtmi.com/manuals?id=5711