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TypeBare Act JurisdictionCentral Government

Finance Act, 2006 Section 15

Insertion of New Section 80ac

~1 min read
https://sooperkanoon.com/act/48570

Bare act section · Research

About this section

Finance Act, 2006 Section 15 is part of Finance Act, 2006 - Insertion of New Section 80ac. Read the section text below and explore Indian court judgments that cite it.

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Section Text

After section 80AB of the Income-tax Act, the following section shall be inserted, namely:--

"80AC. Deduction not to be allowed unless return furnished.--Where in computing the total income of an assessee of the previous year relevant to the assessment year commencing on the 1st day of April, 2006 or any subsequent assessment year, any deduction is admissible under section 80-IA or section 80-IAB or section 80-IB or section 80-IC, 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.".

Frequently asked questions

What does Finance Act, 2006 Section 15 provide?

Section Section 15 of the Finance Act, 2006 (Insertion of New Section 80ac) is reproduced on this page as part of the Finance Act, 2006. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Finance Act, 2006 Section 15?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 2006 Section 15. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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