Deduction specified under Chapter VIA (Part C) not to be allowed unless return furnished

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..... 2006 or 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. .....

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..... come-tax Act, 1961 for returns of income claiming deduction u/s 80P of the Act for various assessment years from AY 2018-19 to AY 2022-23 . [ Circular No. 13/2023 Dated 26.07.2023 ] Condonation of delay under section 119(2)(b) of the Income-tax Act, 1961 for returns of income claiming deduction u/s 80P of the Act for various assessment years of 2023-24. [ Circular No. 14/2024 Dated 30.10.2024 ] - .....

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