80AC. [ Deduction not to be allowed unless return furnished. [Substituted by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.]
- Where in computing the total income of an assessee of any previous year relevant to the assessment year commencing on or after -(i)the 1st day of April, 2006 but before the 1st day of April, 2018, 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;(ii)the 1st day of April, 2018, any deduction is admissible under 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 assessment year on or before the due date specified under sub-section (1) of section 139.] [ Substituted by Act 32 of 2003, Section 33, for sub-Section (2) (w.e.f. 1.4.2004).]
