Assessment and re-assessment time limit extension under Uttar Pradesh VAT law for pending proceedings due in March 2021. Extension of the time limit for completion of assessment and re-assessment proceedings under the Uttar Pradesh Value Added Tax Act, 2008 for assessment year 2020-21. The State Government noted extraordinary circumstances and difficulty in completing all categories of proceedings under section 29 whose last date for disposal was due to expire on 31 March 2021. The Governor extended the time limit up to 30 June 2021 for those proceedings.