Deduction specified under Chapter VIA (Part C) not to be allowed unless return furnished
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.... any subsequent assessment year, any deduction is admissible under section 80-IA or section 80-IAB or section 80-IB or section 80-IC or section 80-ID or section 80-IE, no such deduction shall be allowed to him unless he furnishes a return of his income for such assessment year on or before the due date specified under sub-section 139(1). [The section 80AC shall be substituted w.e.f. 01.04.2018 fro....




TaxTMI
TaxTMI