Amendment of section 143.

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....for the words "disallowance of expenditure indicated", the words "disallowance of expenditure or increase in income indicated" shall be substituted; (II) in sub-clause (v), for the words, figures and letters "sections 10AA, 80-IA, 80-IAB, 80-IB, 80-IC, 80-ID or section 80-IE, if", the words, figures and letters 'section 10AA or under any of the provisions of Chapter VI-A under the heading....

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....aid section provides that any deduction admissible under sections 10AA, 80-IA, 80-IAB, 80-IB, 80-IC, 80-ID or section 80-IE, shall be allowed if the return of income is furnished on or before the due date specified under sub-section (1) of section 139 of the Act. It is proposed to amend the said sub-clause so as to provide that any deduction admissible under section 10 AA or under any of the pr....