Extension of time limits under section 171 extends compliance deadlines during the pandemic period to a single revised deadline. The amendment inserts a proviso extending the time for completion or compliance of any action specified, prescribed or notified under section 171, where the original time limit fell between 20 March 2020 and 29 November 2020 and was not complied with, so that the time for such completion or compliance is extended up to 30 November 2020.