Relaxation of time limits under indirect tax laws extends statutory compliance deadlines through end of December 2020. The notification, relying on powers under the Taxation and Other Laws (Relaxation and amendment of Certain Provisions) Act, 2020, declares a calendar date as the end of the tolled period and a subsequent date as the extended cutoff for completion or compliance of actions where time limits are specified under the Central Excise Act, the Customs Act (excluding certain procedural provisions), the Customs Tariff Act and Chapter V of the Finance Act.