Time limit relaxation for indirect tax compliance extends deadlines for specified proceedings and filings to a government specified later date. The provision institutes a relaxation of time limit for compliance and procedural steps under the Central Excise Act, the Customs Act (subject to specified exceptions), the Customs Tariff Act and the relevant chapter of the Finance Act, so that any time limit falling within the covered period for completion of proceedings, issuance of orders or for filing appeals, replies, applications or returns shall, notwithstanding non-compliance, be extended to a later date as specified by the Central Government, which may set different dates for different actions.