1.In respect of the assessees referred to in clauses (a) and (aa) of Explanation 2 to sub-section(1) of the said section 139, stand extended to the 31st January 2021 and
2. In respect of other assessees, Stand extended to the 31st December 2020.
3.Furnishing of audit report under any provision of that Act, the time-limit for furnishing of such report of audit shall stand extended to the 31st day of December, 2020.
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