Extension of time limits for tax compliances grants relief by postponing multiple income tax filing and reporting deadlines. Extension of time limits for specified income tax compliances postpones filing deadlines for SFT, reportable account statements, quarter end TDS/TCS statements, employee TDS certificates, trustee superannuation statements, investment fund income statements, returns of income (including belated and revised), audit reports and accountant reports for international and specified domestic transactions; clarifications exclude certain return filing cases from interest relief and deem timely paid tax by certain resident individuals as advance tax.