Time limit extensions under Taxation and Other Laws (Relaxation) Act: specified compliance deadlines extended and certain dates substituted. The notification supersedes the earlier supersession notice and prescribes that, generally, time limits under the relaxation Act shall be treated as ending on the 30th day of March, 2021 with an extended completion date of 31st March, 2021, subject to substituted earlier January dates for certain specified enactments and certain income-tax orders. For income-tax compliance for the assessment year beginning 1 April 2020, specified categories of taxpayers have return due dates extended to 15th February, other taxpayers to 10th January, and audit report filing is extended to 15th January, 2021.