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Bills & Ordinances

THE TAXATION AND OTHER LAWS (RELAXATION
OF CERTAIN PROVISIONS) ORDINANCE, 2020

TAXATION & OTHER LAWS(RELAXATION OF CERTAIN PROVISIONS) ORD., 2020
[No. 2 of 2020]
[31st March, 2020]

Promulgated by the President in the Seventy-first Year of the Republic of
India.
An Ordinance to provide relaxation in the provisions of certain Acts and
for matters connected therewith or incidental thereto.
WHEREAS, in view of the spread of pandemic COVID-19 across many
countries of the world including India, causing immense loss to the lives of people,
it has become imperative to relax certain provisions, including extension of time-
limit, in the taxation and other laws;
AND WHEREAS, Parliament is not in session and the President is satis-
fied that circumstances exist which render it necessary for him to take immediate
action;
NOW, THEREFORE, in exercise of the powers conferred by clause (1) of
article 123 of the Constitution, the President is pleased to promulgate the following
Ordinance :-

CHAPTER I
PRELIMINARY

1. Short title and commencement. — (1) This Ordinance may be called
the Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020.

EXCISE LAW TIMES  15th April 2020  101