Substitution of new section for section 80AC- Deduction not to be allowed unless return furnished

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..... s - Substitution of new section for section 80AC 25 . For section 80AC of the Income-tax Act, the following section shall be substituted, namely: Deduction not to be allowed unless return furnished 8 .....

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..... der any provision of this Chapter under the heading C.-Deductions in respect of certain incomes , no such deduction shall be allowed to him unless he furnishes a return of his income for such assessme .....

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