Assessment and reassessment time limit extended for COVID-19 disruption under value added tax law. Extension of the time limit for completion of assessment and reassessment proceedings under section 29 of the Uttar Pradesh Value Added Tax Act, 2008 was made on account of COVID-19 circumstances. The earlier notification dated 27 March 2020 was superseded, and the time limit for all categories of proceedings whose last date for disposal had expired on 31 March 2020 was extended up to 31 October 2020. The notification was deemed to have come into force from 27 March 2020.