Time-limit extension for income-tax assessment and related procedural actions extended to a later statutory deadline. Further extends specified statutory time limits to the end of June 2021 for completion of assessment and reassessment actions, issuance of reassessment notices and required sanctions, pronouncement of certain dispute-resolution orders under the Income-tax Act (applying pre-Finance Act procedural provisions where applicable), and for intimations under the Finance Act chapter previously extended to the end of April 2021.