Date Extended for Income Tax Penalties , Assessments and Benami Act : Notification No. 10/2021

By | February 27, 2021
(Last Updated On: February 27, 2021)

Date Extended for Income Tax Penalties , Assessments and Benami Act

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 27th February, 2021

S.O. 966(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 notification 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 (hereinafter referred to as the said notification), 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 the completion of any action, as referred to in clause (a) of sub-section (1) of section 3
of the said Act, relates to passing of any order—

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