In section 10B of the Income-tax Act, in sub-section (1),--
(a) in the second proviso, for the word "also", the word "further" shall be substituted;
(b) after the third proviso, the following proviso shall be inserted, namely:--
"Provided also that no deduction under this section shall be allowed to an assessee who does not furnish a return of his income on or before the due date specified under sub-section (1) of section 139.".