Section 3(1)(vii) in Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020
(vii)furnishing of report of audit under any provision thereof for the assessment year commencing on the 1st day of April, 2020, the provision of this sub-section shall have the effect as if for the figures, letters and words "31st day of March, 2021", the figures, letters and words "31st day of October, 2020" had been substituted: