TaxTMI 
TaxTMI 
Extension of time limits under the Income-tax Act, 1961 and related Acts
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....e powers conferred by sub-section (1) of section 3 of the Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020 (2 of 2020) (hereinafter referred to as the Ordinance), the Central Government hereby specifies , for the purposes of the said sub-section (1),- (i) the 31st day of December, 2020 shall be the end date of the period during which the time limit specified in, ....
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....ction (2A) of section 200 or statement of collection of tax at source under sub-section (3A) of section 206C thereof for the month of February or March, 2020, or for the quarter ending on the 31st day of March, 2020, as the case may be, the end date shall be extended to the 15th day of July, 2020; (iii) delivering of statement of deduction of tax at source under sub-section (3) of section....
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....aking the said completion or compliance, shall be the 29th day of September, 2020 and the 30th day of September, 2020 respectively; (vi) any provisions of Chapter VI-A under the heading "B.- Deductions in respect of certain payments" thereof, referred to in item (I) of ^2[sub-clause (i) of clause (c)] of sub-section (1) of section 3 of the Ordinance, the end date in respect of the time li....
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....oviso, in case of an individual resident in India referred to in sub-section (2) of section 207 of the Income-tax Act, 1961 (43 of 1961), the tax paid by him under section 140A of that Act within the due date (before extension) provided in that Act, shall be deemed to be the advance tax:] Provided also that where the specified Act is the Direct Tax Vivad se Vishwas Act, 2020, the 30th day of De....