Non-compliance with Section 80AC: Deductions under 80IB denied if tax return isn't filed by the due date.

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....Non compliance of provisions of section 80AC while claiming the Deduction u/s. 80IB - non filing of return within due date - the relaxation extends only to the deeming of the date of the filing the return and not to its form and, further, does not extend beyond 15 days. - AT....