Section 2(2)(b) in THE BIHAR TAXATION LAWS (RELAXATION OF PERIOD OF LIMITATION PROVISIONS) ACT, 2020
(b)filing of any appeal, reply or application or furnishing of any report, document, statement or such other record, by whatever name called, under the provisions of the specified Act, and where completion or compliance of such action has not been made within such time, then, the time limit for completion or compliance of such action shall, notwithstanding anything contained in the specified Act, stand extended to the 31stday of December, 2020, or such other date after the 31st day of December, 2020, but not later than the 31st day of December, 2021, as the State Government may, by notification, specify in this behalf: Provided that the State Government may specify different dates for completion or compliance of different actions: