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    <description>The Central Government, under section 3 of the Direct Tax Vivad se Vishwas Act, 2020, amends Notification No. 85/2020 to extend specified deadlines by substituting the dates in clause (a) from the end of February to the end of March, in clause (b) from the end of March to the end of April, and in clause (c) from the first of April to the first of May, thereby deferring the operative cut-off dates for the processes governed by those clauses.</description>
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