Time limit extensions for tax and benami proceedings extended to end of June and end of September dates. The notification partially modifies prior relief under the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 by specifying fixed end dates for extended time limits: for penalty proceedings under Chapter XXI of the Income tax Act the period ends at the end of June with the completion date extended to the following day in June; for assessment and reassessment time limits expiring at the end of March some are extended to the end of April and others to the end of September; for Benami Act notices and orders the period ends at the end of June with extensions to the end of September.