Central Government appoints 1st day of September, 2021 as the date for the purposes of sub-sections of the Various IT Act 1961 - 97/2021 - Income Tax

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 97/2021 New Delhi, the 1st September, 2021 S.O. 3562(E). -In exercise of the powers conferred by the second proviso to sub-section (1) of section 245-O, sub-section (2) of section 245P , sub-section (4) of section 245Q , sub-section (8) of section 245R , sub-section (3) of section 245S , sub-section (3) of section 245T , sub-section (3) of section 245U and the proviso to section 245V of the Income-tax Act, 1961 (43 of 1961) , the Central Government hereby appoints 1st day of September, 2021 as the date for the purposes of said provisos and said sub-sections of the said Act. [F.No. 370142/31/2021-TPL (Part II)] SHEFALI SINGH, Under Secy.