Assessee filed return of income electronically within due date and no deduction under section 80-IB(10) was claimed in return. Assessee during assessment proceedings filed another corrected return of income claiming deduction under section 80-IB(10) in physical format and submitted that as it had filed Form No. 10CCB in time, claim for deduction under section 80-IB(10) was validly made. It was held that merely filing Form No. 10CCB was not sufficient compliance to avail deduction under section 80-IB(10). As per section 80A(5) no deduction under Chapter VI-A shall be allowed if not claimed in the return of income. As per section 80AC no deduction shall be allowed unless the return is filed on or before the due date mentioned in section 139(1) for the assessment year. Both the aforesaid conditions need to be satisfied as these are primary conditions. Therefore, assessee was not eligible for deduction under section 80-IB(10), as it had not claimed it in return of income. [AY.2014-15]