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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 tax filing deadline for assessees in Sikkim: income tax returns and tax audit reports now due October thirty-first.</h1> Administrative relief extends the due date for filing income-tax returns and the specified date for furnishing tax audit reports for assessees in Sikkim from the end of September to the end of October, enacted under the Income-tax law as a temporary deadline adjustment in response to earthquake-related disruption.

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