Section 80ACCentral Act

Section 80AC: [ Deduction not to be allowed unless return furnished. [Substituted by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.]

The Income-tax Act, 1961

[ 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).]

Sec 80AB — [ Deductions to be made with reference to the income included in the gross total income. [Inserted by Act 44 of 1980, Section 12 (w.e.f. 1.4.1981).]

Sec 80B — Definitions

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