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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Extension of statutory time-limits for compliance with capped interest and waiver of penalties for delayed payments.</h1> Where time limits for actions under specified Acts fall within 20 March 2020 to 31 December 2020 (or such later notified date) and compliance was not completed, the time limit is extended to 31 March 2021 (subject to different dates by notification). The extension excludes specified payments and includes tailored substituted deadlines for various Income tax Act filings, deductions, SEZ commencement conditions, and Direct Tax Vivad Se Vishwas Act timings. Payments due between 20 March 2020 and 29 June 2020 paid by 30 June 2020 attract capped interest and no penalty or prosecution for the delay.

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