Section 5 - Amendment of section 10B - Finance Act, 2006

5. Amendment of section 10B.- In section 10B of the Income-tax Act, in sub-section (1),- (a) in the second proviso, for the word "also", the word "further" shall be substituted; (b) after the third proviso, the following proviso shall be inserted, namely:- "Provided also that no deduction under this section shall be allowed to an assessee who does not furnish a return of his income on or before the due date specified under sub-section (1) of section 139.".