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    <title>Prescribed Time Limit - Relaxation of Certain Provisions of Specified Act - Supersession Notification No. 88/2020 dated the 29th October, 2020</title>
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    <description>The notification supersedes the earlier supersession notice and prescribes that, generally, time limits under the relaxation Act shall be treated as ending on the 30th day of March, 2021 with an extended completion date of 31st March, 2021, subject to substituted earlier January dates for certain specified enactments and certain income-tax orders. For income-tax compliance for the assessment year beginning 1 April 2020, specified categories of taxpayers have return due dates extended to 15th February, other taxpayers to 10th January, and audit report filing is extended to 15th January, 2021.</description>
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      <description>The notification supersedes the earlier supersession notice and prescribes that, generally, time limits under the relaxation Act shall be treated as ending on the 30th day of March, 2021 with an extended completion date of 31st March, 2021, subject to substituted earlier January dates for certain specified enactments and certain income-tax orders. For income-tax compliance for the assessment year beginning 1 April 2020, specified categories of taxpayers have return due dates extended to 15th February, other taxpayers to 10th January, and audit report filing is extended to 15th January, 2021.</description>
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