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

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