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.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
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.
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