# The Finance Act, 2006, Section 5: Amendment of section 10B

- Act: The Finance Act, 2006
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2006/section/5/

## Text

Amendment of section 10B. 5. 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.". © Copyright. Taxmann Publications Pvt. Ltd.

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