Extension of statutory deadline: notification substitutes an earlier deadline with a later date and deems it retroactive. Amendment under section 148 substitutes the earlier cut off date in Notification No. S.O. 68/P.A.5/2017/S.148/2023 with a later cut off date, and declares that the amendment is deemed to have come into force on and with effect from the original earlier cut off date, thereby creating retrospective effect for the substituted deadline.