Notification under Sub-Section (1) of Section 3 of the Taxation and Other Laws (Relaxation and Amendment of certain Provisions) Act, 2020 (38 of 2020) – CBDT
View PdfNotification under Sub-Section (1) of Section 3 of the Taxation and Other Laws (Relaxation and Amendment of certain Provisions) Act, 2020 (38 of 2020) – CBDT
- a) The completion of any action referred to in clause (a) of sub-section (1) of section 3 of the Act relates to passing of an order under sub-section (13) of section 144C or issuance of notice under section 148 as per time-limit specified in section 149 or sanction under section 151 of the Income-tax Act,1961 (43 of 1961).
- (b) The compliance of any action referred to in clause (b) of sub-section (1) of section 3 of the said Act relates to intimation of Aadhaar number to the prescribed authority under sub-section (2) of
- Section 139AA of the Income-tax Act, the time-limit for compliance of such action shall stand extended to the 30th day of June, 2021.