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    <title>Modification of Notification No. 93/2020 dated the 31st December, 2020</title>
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    <description>The notification modifies prior relief by extending statutory time-limits: for certain Income-tax Act actions-orders under the dispute-resolution provision, issuance of reassessment notices and sanctions to initiate reassessment-the original end date in late March is fixed and the time-limit is extended to the end of April, applying the pre-2021 finance-act versions of the relevant income-tax provisions for reassessment notices and sanctions. The Aadhaar intimation requirement to the prescribed authority is extended to the end of June. Comparable March-to-April extension applies to specified intimation obligations under Chapter VIII of the Finance Act.</description>
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