(5)Where the assessee fails to make a claim in his return of income for any deduction under section 10-A or section 10-AA or section 10-B or section 10-BA or under any provision of this Chapter under the heading "C.-Deductions in respect of certain incomes", no deduction shall be allowed to him thereunder.] [ Inserted by Act 33 of 2009, Section 29 (w.r.e.f. 1.4.2003).]
