Extension of timelines under the Taxation and Other Laws Act
S.O. 1440(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), 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, Subsection (ii), 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.74/2021 dated 25th June, 2021, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii), vide number S.O. 2580(E) dated the 25th June, 2021, and No. 113/2021 dated 17th September, 2021, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii), number S.O. 3814(E) dated the 17th September, 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 where the specified Act is the Prohibition of Benami Property Transaction Act, 1988, (45 of 1988) (hereinafter referred to as the Benami 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 under sub-section (3) of section 26 of the Benami Act,—
(i) the 30th day of June, 2021 shall be the end date of the period during which the time limit specified in or prescribed or notified under the Benami Act falls, for the completion of such action; and
(ii) the 30th day of September, 2022 shall be the end date to which the time limit for completion of such action shall stand extended.
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. 3814(E) dated 17th September, 2021.
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