Last date for 148 for a.y. 2013-14

what is the last date for taking 148 for a.y.2013-14 by the income tax department
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Quick Summary
This discussion clarifies the deadlines for issuing income tax notices under Section 148 for the assessment year 2013-14. While standard time limits depend on the amount of escaped income (4 years for under £1 lakh, 6 years for over £1 lakh, and 16 years for foreign assets), the CBDT extended the deadline to 31.12.2020 due to the pandemic. Therefore, for AY 2013-14, notices could be issued up to this extended date.

Notice under section 148 could be issued within a period of 4 years from the end of relevant AY (assessment year) in case the income so escaped doesn’t exceed INR 1 lac.

In case the income so escaped is more than INR one lac the notice under the said section could be issued within a period of 6 years from the end of relevant AY subject to provisions contained in section 151.

The notice under section 148 could be issued within a period of 16 years from the end of relevant AY in case the income that has escaped assessment relates to assets located outside India.
Sir I have already read the relevant section but I am asking in present scenario.
whereas as per the act, a y 2013-14 is barred on 31.03.2020
As per explanation given by Sager Patel sir, the last dates are
condition 1 - 31-03-2018
condition 2 - 31-03-2020
condition 3 - 31-03-2028

It depends upon which category you fall in
But what is the date extended by the CBDT during pandemic for a.y. 2013-14
The said notice can be issued on or before 31.12.2020
Thank you

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