Extension of advance tax payment deadline granted for assessees in North Eastern States due to widespread internet disruption. Extension of payment deadline for the December instalment of advance tax under the administrative powers conferred by section 119(2)(a) was exercised to address large-scale disruption of internet services in the North Eastern States, extending the last date for payment for all assessees, both corporate and non-corporate, in the affected States to relieve them from default consequences tied to the original due date.