Where the return of income is filed after the due date specified u/s 139(1):

Where the return of income is filed after the due date specified u/s 139(1):
A . all deductions under Chapter VIA i.e. 80C to 80U will be allowable
B . all deductions under Chapter VIA i.e. 80C to 80U will not be allowable
C . all deductions under Chapter VIA i.e. 80C to 80U excepting 80-IA, 80-IAB, 80-IB, 80-IC will be allowable
D . all deductions under Chapter VIA i.e. 80C to 80U except 80-IA will be allowable

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Answer: D