Time limit extension for tax compliance with capped interest and waiver of penalties for delayed payments under notified relief. Where prescribed time limits for procedural actions and filings under specified Acts fall within the notified period, the time for completion or compliance is extended to a later notified date, excluding payments. For tax payment due dates in that period, amounts paid by the notified extended date attract an interest cap for the delay period and are exempt from penalty and prosecution for that delay, subject to the Central Government's notifications and conditions.