MINISTRY OF FINANCE

(Department of Revenue)

(CENTRAL BOARD OF DIRECT TAXES)

NOTIFICATION

New Delhi, the 25th June, 2021

S.O. 2580(E).—In exercise of the powers conferred by sub-section (1) of section 3 of the Taxation
and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 (38 of 2020) (hereinafter
referred to as the said Act), and in partial modification of the notifications of the Government of India in
the Ministry of Finance, (Department of Revenue) No. 93/2020 dated the 31st December, 2020, published
in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii), vide number S.O. 4805(E), dated
the 31st December, 2020 and No. 10/2021 dated the 27th February, 2021, published in the Gazette of India,
Extraordinary, Part-II, Section 3, Sub-section (ii),vide number S.O. 966(E) dated the 27th February, 2021
and No. 20/2021 dated the 31st March, 2021, published in the Gazette of India, Extraordinary, Part-II,
Section 3, Sub-section (ii),vide number S.O 1432(E) dated the 31st March, 2021 and No. 38/2021 dated 27th
April, 2021, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii), vide
number S.O. 1703(E) dated the 27th April, 2021, (hereinafter referred to as the said notifications), the
Central Government hereby specifies for the purpose of sub-section (1) of section 3 of the said Act, that, —

(A) where the specified Act is the Income-tax Act, 1961 (43 of 1961) (hereinafter referred to as the
Income-tax Act) and,—

(i) the completion of any action, referred to in clause (a) of sub-section (1) of section 3 of the said Act,
relates to passing of any order ,-

(a) for assessment or reassessment under the Income-tax Act, and the time limit for completion of
such action under section 153 or section 153B thereof, expires on the 30thday of June, 2021 due to
its extension by the said notifications, such time limit shall further stand extended to the 30th day of
September, 2021;

(b) for imposition of penalty under Chapter XXI of the Income-tax Act,—

(i) the 29th day of September, 2021 shall be the end date of the period during which the
time limit specified in, or prescribed or notified under, the Income-tax Act falls for the
completion of such action; and

(ii) the 30th day of September, 2021 shall be the end date to which the time limit for
completion of such action shall stand extended;

(ii) 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 such the compliance of such action shall stand extended to the
30th day of September, 2021;

(B) where the specified Act is the Chapter VIII of the Finance Act, 2016 (28 of 2016) (hereinafter referred
to as the Finance Act) and the completion of any action, referred to in clause (a) of sub-section (1) of
section 3 of the said Act, relates to sending an intimation under sub-section (1) of section 168 of the
Finance Act, and the time limit for completion of such action expires on the 30th June, 2021 due to its
extension by the said notifications, such time limit shall further stand extended to the 30th day of
September, 2021.

[Notification No. 74/2021/ F. No. 370142/35/2020-TPL]

SHEFALI SINGH, Under Secy., Tax Policy and Legislation Division

Note : The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (ii) vide S.O. No. 4805(E) dated 31st December, 2020 and was last amended vide
S.O. 1703(E) dated 27th April,2021.

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