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    <description>Extension of timelines under the Income-tax Act grants relief by shifting due dates to 31st May for specified compliance obligations falling on or after 1st April 2021, including appeals to the Commissioner (Appeals), objections to the Dispute Resolution Panel, returns in response to Section 148 notices, belated and revised returns for the relevant assessment year, payment and challan-cum-statement filings for tax withheld, and Form No. 61 statements for declarations under Form No. 60.</description>
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