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The notification concerns the extension of time limits for various compliances required from taxpayers under the Income-tax Act 1961.
Taxpayers who have compliances due under the Income-tax Act 1961 are affected by this extension.
You should download the provided notification to understand the specific compliances and their new extended deadlines.
The official details are available in the notification, which can be downloaded from the provided link.
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Circular No : 08/2021Published in Income Tax
Source : https://www.incometaxindia.gov.in/communications/circular/circular_no_8_2021.pdf