In exercise of the powers conferred under sub-section (2) of section 139AA of the Income-tax Act, 1961 (‘Act’) (43 of 1961), the Central Government hereby amends the notification of the Ministry of Finance (Department of Revenue), dated 28th September, 2019 published in the Gazette of India, Extraordinary, Part-II, Section 3, sub-section (ii) vide S.O. number 3539(E):—
2. In the said notification:—
31st December, 2019 shall be substituted by 31st March, 2020.
Ministry of Finance
[Notification dt. 30-12-2019]