Extension of time limit for compliance to be made for claiming any exemption under Section 54 to 54GB of the Income-tax Act, 1961 ('Act') in view of the then-Covid-19 pandemic.

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....l Board of Direct Taxes ****** New Delhi, dated 06^th January, 2023 Subject: Extension of time limit for compliance to be made for claiming any exemption under Section 54 to 54GB of the Income-tax Act, 1961 ('Act') in view of the then-Covid-19 pandemic. The Central Board of Direct Taxes (hereinafter referred to as "the CBDT") had vide Circular No. 12 of 2021 dated 25.06.2021 pr....