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MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 31st March, 2021
S.O. 1432(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, the Central Government hereby specifies that,––
(A) where the specified Act is the Income-tax Act, 1961 (43 of 1961) (hereinafter referred to as the
Income-tax Act) and, —
(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, —
[भाग II—खण् ड 3(ii)]
भारत का रािप् : असाधारण
3
(i) the 31st day of March, 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 April, 2021 shall be the end date to which the time-limit for the
completion of such action shall stand extended.
Explanation.— For the removal of doubts, it is hereby clarified that for the purposes of issuance of
notice under section 148 as per time-limit specified in section 149 or sanction under section 151 of
the Income-tax Act, under this sub-clause, the provisions of section 148, section 149 and section
151 of the Income-tax Act, as the case may be, as they stood as on the 31st day of March 2021,
before the commencement of the Finance Act, 2021, shall apply.
(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.
(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, —
(i) the 31st day of March, 2021 shall be the end date of the period during which the time-
limit, specified in, or prescribed or notified under, the Finance Act falls for the completion
of such action; and
(ii) the 30th day of April, 2021 shall be the end date to which the time-limit for the
completion of such action shall stand extended.
[Notification No. 20/2021/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 dated 31st December, 2020.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.
