Modification of Notification No. 93/2020 dated the 31st December, 2020

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ction 3 of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 (38 of 2020) (hereinafter referred to as the said Act), and in partial modification of the notification of the Government of India in the Ministry of Finance, (Department of Revenue) No.93/2020 dated the 31st December, 2020, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... (ii) the 30th day of June, 2021 shall be the end date to which the time limit for completion of such action shall stand extended; (b) for assessment or reassessment under the Income-tax Act , and the time limit for completion of such action under section 153 or section 153B thereof, - (i) expires on the 31st day of March, 2021 due to its extension by the said notification, such time .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ion; and (ii) the 30th day of September, 2021 shall be the end date to which the time limit for completion of such action shall stand extended. [F. No. 370142/35/2020-TPL] SHEFALI SINGH, Under Secy., Tax Policy Legislation Division Note: The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide S.O. No. 4805 date .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X