Section 80AC of ITA, 1961 : Section 80Ac: Deduction Not To Be Allowed Unless Return Furnished
ITA, 1961
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Explanation using Example
Imagine Mr. Sharma runs a manufacturing unit in a special economic zone. For the financial year 2016-17, he is eligible for a deduction under Section 80-IAB of the Income-tax Act, which offers tax benefits to units established in special economic zones. However, to claim this benefit, Mr. Sharma must file his income tax return by the due ...
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