Section 1 - Short title and commencement - The Taxation And Other Laws (Relaxation Of Certain Provisions) Ordinance, 2020

MINISTRY OF LAW AND JUSTICE (Legislative Department) New Delhi, the 31st March, 2020/2020/Chaitra 11, 1942 (Saka) THE TAXATION AND OTHER LAWS (RELAXATION OF CERTAIN PROVISIONS) ORDINANCE, 2020 No. 2 OF 2020 Promulgated by the President in the Seventy-first Year of the Republic of India. An Ordinance to provide relaxation in the provisions of certain Acts and for matters connected therewith or incidental thereto. WHEREAS, in view of the spread of pandemic COVED-19 across many countries of the world including India, causing immense loss to the lives of people, it has become imperative to relax certain provisions, including extension of time limit, in the taxation and other laws; AND WHEREAS, Parliament is not in session and the President is satisfied that circumstances exist which render it necessary for him to take immediate action; NOW, THEREFORE, in exercise of the powers conferred by clause (1) of article 123 of the Constitution, the President is pleased to promulgate the following Ordinance: CHAPTER I PRELIMINARY Short title and commencement. 1. (1) This Ordinance may be called the Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020. (2) Save as otherwise provided, it shall come into force at once.