TMI BlogRelaxation of certain provisions of specified ActX X X X Extracts X X X X X X X X Extracts X X X X ..... tion as- (a) completion of any proceeding or passing of any order or issuance of any notice, intimation, notification, sanction or approval, or such other action, by whatever name called, by any authority, commission or tribunal, by whatever name called, under the provisions of the specified Act; or (b) filing of any appeal, reply or application or furnishing of any report, document, return or statement or such other record, by whatever name called, under the provisions of the specified Act; or (c) in case where the specified Act is the Income-tax Act, 1961(43 of 1961) ,- (i) making of investment, deposit, payment, acquisition, purchase, construction or such other action, by whatever name called, for the purposes of claiming any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , for the assessment year commencing on the- (a) 1st day of April, 2019, the provision of this sub-section shall have the effect as if for the figures, letters and words 31st day of March, 2021 , the figures, letters and words 30th day of September, 2020 had been substituted; (b) 1st day of April, 2020, the provision of this sub-section shall have the effect as if for the figures, letters and words 31st day of March, 2021 , the figures, letters and words 30th day of November, 2020 had been substituted; (ii) delivering of statement of deduction of tax at source under sub-section (2A) of section 200 of that Act or statement of collection of tax at source under sub-section (3A) of section 206C thereof for the month of February o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the figures, letters and words 29th day of September, 2020 had been substituted for the time-limit for the completion or compliance; and (b) for the figures, letters and words 31st day of March, 2021 , the figures, letters and words 30th day of September, 2020 had been substituted for making such completion or compliance; (vi) any provisions of Chapter VI-A under the heading B.- Deductions in respect of certain payments of that Act, referred to in item (I) of sub-clause (i) of clause (c), the provision of this sub-section shall have the effect as if- (a) for the figures, letters and words 31st day of December, 2020 , the figures, letters and words 30th day of July, 2020 had been substituted for the time-limit for the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of December, 2020 , the figures, letters and words 30th day of December, 2020 had been substituted for the time limit for the completion or compliance of the action; and (b) for the figures, letters and words 31st day of March, 2021 , the figures, letters and words 31st day of December, 2020 had been substituted for making such completion or compliance. (2) Where any due date has been specified in, or prescribed or notified under the specified Act for payment of any amount towards tax or levy, by whatever name called, which falls during the period from the 20th day of March, 2020 to the 29th day of June, 2020 or such other date after the 29th day of June, 2020 as the Central Government may, by notification, specify in this behal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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