https://www.taxtmi.com/caselaws?id=785371 Amendment enacted with effect from 01.04.2018 provides that deductions under Chapter VI-A (heading "C") are conditional on furnishing a return of income on or before the due date under subsection (1) of Section 139; failure to file a return within that due date precludes entitlement to such deductions. A return filed only after issuance of a notice reopening assessment does not satisfy the timely-filing requirement and therefore cannot sustain a claim for deduction under the provision concerning co-operative society income. Consequently, the deduction under the relevant provision was disallowed on that basis. en-us Tue, 06 Jan 2026 00:00:00 +0530 Thu, 22 Jan 2026 08:41:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785371 Amendment enacted with effect from 01.04.2018 provides that deductions under Chapter VI-A (heading "C") are conditional on furnishing a return of income on or before the due date under subsection (1) of Section 139; failure to file a return within that due date precludes entitlement to such deductions. A return filed only after issuance of a notice reopening assessment does not satisfy the timely-filing requirement and therefore cannot sustain a claim for deduction under the provision concerning co-operative society income. Consequently, the deduction under the relevant provision was disallowed on that basis. Case-Laws Income Tax Tue, 06 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785371