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    <title>Modification of Notification No. 93/2020 dated the 31st December, 2020</title>
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    <description>The notification partially modifies prior relief under the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 by specifying fixed end dates for extended time limits: for penalty proceedings under Chapter XXI of the Income tax Act the period ends at the end of June with the completion date extended to the following day in June; for assessment and reassessment time limits expiring at the end of March some are extended to the end of April and others to the end of September; for Benami Act notices and orders the period ends at the end of June with extensions to the end of September.</description>
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