Modification of Notification Nos. 93/2020 dated the 31st December, 2020, No. 10/2021 dated the 27th February, 2021, No. 20/2021 dated the 31st March, 2021, No. 38/2021 dated 27th April, 2021 and No. 74/2021 dated 25 June 2021 - 113/2021 - Income Tax

Time-limit extensions under the Taxation Relaxation Act extend deadlines for income-tax penalty proceedings, Aadhaar intimation and benami actions.

The notification specifies extended time-limits under the Taxation and Other Laws (Relaxation and Amendment) Act, 2020: for the Income-tax Act, penalty proceedings under Chapter XXI and Aadhaar intimation obligations are subject to prescribed end dates with extensions to a further notified date; for the Benami Act, issuance of notices and passing of orders are treated as within an earlier prescribed period and the time-limit for completing such actions is extended to a further notified date.