- In section 127 of the Finance (No.2) Act, 2019,-

(i) in sub-section (1), for the words "within a period of sixty days from the date of receipt of the said declaration ", the words, figures and letters "on or before the 31st day of May, 2020" shall be substituted;

(ii) in sub-section (2), for the words "within thirty days of the date of receipt of the declaration ", the words, figures and letters "on or before the 1st day of May, 2020" shall be substituted;

(iii) in sub-section (4), for the words "within a period of sixty days from the date of receipt of the declaration ", the words, figures and letters "on or before the 31st day of May, 2020" shall be substituted;

(iv) in sub-section (5), for the words "within a period of thirty days from the date of issue of such statement ", the words, figures and letters "on or before the 30th day of June, 2020" shall be substituted.