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B18 EXCISE LAW TIMES [ Vol. 372

(2) Save as otherwise provided, it shall come into force at once.
2. Definitions. — (1) In this Ordinance, unless the context otherwise
requires, -
(a) “specified Act” means -
(i) the Wealth-tax Act, 1957 (27 of 1957);
(ii) the Income-tax Act, 1961 (43 of 1961);
(iii) the Prohibition of Benami Property Transactions Act,
1988 (45 of 1988);
(iv) Chapter VII of the Finance (No. 2) Act, 2004 (22 of 2004);
(v) Chapter VII of the Finance Act, 2013 (17 of 2013);
(vi) the Black Money (Undisclosed Foreign Income and As-
sets) and Imposition of Tax Act, 2015 (22 of 2015);
(vii) Chapter VIII of the Finance Act, 2016 (28 of 2016); or
(viii) the Direct Tax Vivad se Vishwas Act, 2020 (3 of 2020);
(b) “notification” means the notification published in the Official
Gazette.
(2) The words and expressions used herein and not defined, but defined
in the specified Act, the Central Excise Act, 1944 (1 of 1944), the Customs Act, 1962
(52 of 1962), the Customs Tariff Act, 1975 (51 of 1975) or the Finance Act, 1994 (32
of 1994), as the case may be, shall have the meaning respectively assigned to them
in that Act.

CHAPTER II
RELAXATION OF CERTAIN PROVISIONS OF SPECIFIED ACT

3. Relaxation of certain provisions of specified Act. — (1) Where, any
time limit has been specified in, or prescribed or notified under, the specified Act
which falls during the period from the 20th day of March, 2020 to the 29th day of
June, 2020 or such other date after the 29th day of June, 2020 as the Central Gov-
ernment may, by notification, specify in this behalf, for the completion or compli-
ance of such action as -
(a) completion of any proceeding or passing of any order or issu-
ance of any notice, intimation, notification, sanction or approval or such
other action, by whatever name called, by any authority, commission or
tribunal, by whatever name called, under the provisions of the specified
Act; or
(b) filing of any appeal, reply or application or furnishing of any re-
port, document, return, statement or such other record, by whatever name
called, under the provisions of the specified Act; or
(c) in case where the specified Act is the Income-tax Act, 1961 (43 of
1961), -

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