Section 80p deduction

Yes there is no restriction on claiming deduction under section 80P. Hence it can be claimed even if return is filed after due date.

@ Shivani Kudtarkar

Which section makes it mandatory to file ITR before due date to claim deduction?

Please explain...

As per Section 80AC of Income Tax Act, 1961.

1. According to sec 80AC, no deductions will be allowed under the heading "C - deductions in respect of certain income" if the return is not furnished within the due date. 
2. Sec 80P is one of the income contemplated under the above chapter. Hence profits linked deductions cannot be claimed if ROI is not filed within the due date. 
Please correct me if the above solution has an alternative view.

Thank you for replies.

It helped me a lot.