Section 168A: Power of Government to extend time limit in special circumstances. - (1) Notwithstanding anything contained in this Act, the Government may, on the recommendations of the Council, by notification, extend the time limit specified in, or prescribed or notified under, this Act in respect of actions which cannot be completed of complied with due to force majeure

Q: What does Section 168A of The Taxation Laws (Amendment) Act, 2021 (TTLAA) deal with?

Section 168A TTLAA pertains to "Power of Government to extend time limit in special circumstances. - (1) Notwithstanding anything contained in this Act, the Government may, on the recommendations of the Council, by notification, extend the time limit specified in, or prescribed or notified under, this Act in respect of actions which cannot be completed of complied with due to force majeure". It is part of the The Taxation Laws (Amendment) Act, 2021, a legislation enacted by the Parliament of India. Section 168A of The Taxation Laws (Amendment) Act, 2021 (TTLAA) governs power of Government to extend time limit in special circumstances. - (1) Notwithstanding anything contained in this Act, the Government may, on the recommendations of the Council, by notification, extend the time limit specified in, or prescribed or notified under, this Act in respect of actions which cannot be completed of complied with due to force majeure. As verified on 19 May 2026.

Q: Is Section 168A TTLAA still in force?

Yes, Section 168A of the The Taxation Laws (Amendment) Act, 2021 is currently in force across the Republic of India.

Q: What is धारा 168A TTLAA?

धारा 168A TTLAA is the Devanagari Hindi reference for Section 168A of the The Taxation Laws (Amendment) Act, 2021. Section 168A of The Taxation Laws (Amendment) Act, 2021 (TTLAA) governs power of Government to extend time limit in special circumstances. - (1) Notwithstanding anything contained in this Act, the Government may, on the recommendations of the Council, by notification, extend the time limit specified in, or prescribed or notified under, this Act in respect of actions which cannot be completed of complied with due to force majeure. As verified on 19 May 2026.

Q: What is Dhara 168A TTLAA?

Dhara 168A TTLAA is the Roman Hindi reference for Section 168A of the The Taxation Laws (Amendment) Act, 2021. "Dhara" means "Section" in Hindi. Section 168A of The Taxation Laws (Amendment) Act, 2021 (TTLAA) governs power of Government to extend time limit in special circumstances. - (1) Notwithstanding anything contained in this Act, the Government may, on the recommendations of the Council, by notification, extend the time limit specified in, or prescribed or notified under, this Act in respect of actions which cannot be completed of complied with due to force majeure. As verified on 19 May 2026.

Q: How to cite Section 168A of The Taxation Laws (Amendment) Act, 2021?

Cite as: "Section 168A, The Taxation Laws (Amendment) Act, 2021 (TTLAA)" in legal briefs. For academic writing, use the BlueBook format: The Taxation Laws (Amendment) Act, 2021, § 168A (India).

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Thursday, 21 May 2026

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Section 168A TTLAA (The Taxation Laws (Amendment) Act, 2021): Power of Government to extend time limit in special circumstances. - (1) Notwithstanding anything contained in this Act, the Government may, on the recommendations of the Council, by notification, extend the time limit specified in, or prescribed or notified under, this Act in respect of actions which cannot be completed of complied with due to force majeure | Law on Tips | Law on Tips

Table of Contents

The Taxation Laws (Amendment) Act, 2021

Chapter VIA — mendment To The Central Goods and Services Tax Act, 2017

Section 168A

Power of Government to extend time limit in special circumstances. - (1) Notwithstanding anything contained in this Act, the Government may, on the recommendations of the Council, by notification, extend the time limit specified in, or prescribed or notified under, this Act in respect of actions which cannot be completed of complied with due to force majeure

(2)

The power to issue notification under sub-section (1) shall include the power to give retrospective effect to such notification from a date not earlier than the date of commencement of this Act.

Explanation. - For the purposes of this section, the expression "force majeure " means a case of war, epidemic, flood, drought, fire, cyclone, earthquake or any other calamity caused by nature or otherwise affecting the implementation of any of the provisions of this Act.'.

Related Sections

§7

Insertion of new section 168A in Act 12 of 2017

TTLAA

§8

Amendment of section 127 of Act 23 of 2019

TTLAA

Printed from Law on Tips • The Taxation Laws (Amendment) Act, 2021

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