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

Clause 23 - Bills - DIRECT TAXES - Income-tax - FINANCE BILL, 2018 - Clause 23 - 23. Substitution of new section for section 80AC. For section 80AC of the Income-tax Act, the following section shall be substituted, namely:- Deduction not to be allowe .....

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missible 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 re .....

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ction 80AC of the Income-tax Act relating to deduction not to be allowed unless return furnished. The said section provides that where, in computing the total income of an assessee of the previous year relevant to the assessment year commencing on th .....

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