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B20 EXCISE LAW TIMES [ Vol. 372

CHAPTER III
AMENDMENT TO THE INCOME-TAX ACT, 1961

4. Amendment of sections 10 and 80G of Act 43 of 1961. — In the In-
come-tax Act, 1961 (43 of 1961), with effect from the 1st day of April, 2020, -
(i) in section 10, in clause (23C), in sub-clause (i), after the word
“Fund”, the words and brackets “or the Prime Minister’s Citizen Assis-
tance and Relief in Emergency Situations Fund (PM CARES FUND)” shall
be inserted;
(ii) in section 80G, in sub-section (2), in clause (a), in sub-clause
(iiia), after the word “Fund”, the words and brackets “or the Prime Minis-
ter’s Citizen Assistance and Relief in Emergency Situations Fund (PM
CARES FUND)” shall be inserted.

CHAPTER IV

AMENDMENTS TO THE DIRECT TAX
VIVAD SE VISHWAS ACT

5. Amendment of section 3 of Act 3 of 2020. — In section 3 of the Direct
Tax Vivad Se Vishwas Act, 2020, -
(a) in third column, in the heading, for the figures, letters and words
“31st day of March, 2020”, the figures, letters and words “30th day of June,
2020” shall be substituted;
(b) in fourth column, in the heading, for the figures, letters and
words “1st day of April, 2020”, the figures, letters and words “1st day of
July, 2020” shall be substituted.

CHAPTER V
RELAXATION OF TIME LIMIT UNDER CERTAIN
INDIRECT TAX LAWS

6. Relaxation of time limit under Central Excise Act, 1944, Customs
Act, 1962, Customs Tariff Act, 1975 and Finance Act, 1994. — Notwithstanding
anything contained in the Central Excise Act, 1944 (1 of 1944), the Customs Act,
1962 (52 of 1962) (except sections 30, 30A, 41, 41A, 46 and 47), the Customs Tariff
Act, 1975 (51 of 1975) or Chapter V of the Finance Act, 1994 (32 of 1994), as it stood
prior to its omission vide section 173 of the Central Goods and Services Tax Act,
2017 with effect from the 1st day of July, 2017, the time limit specified in, or pre-
scribed or notified under, the said Acts 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 Government may, by notification, specify, for the
completion or compliance of such action as -

EXCISE LAW TIMES  15th April 2020  104