Finance Act, 2006 Section 5 - Bare Act |
| State | Central Government |
| Year | 2006 |
| Section Title | Amendment of Section 10b |
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.".