This notification extends the time limit for issuance of orders rejecting refund claims under Section 54(5) read with Section 54(7) where such time limit fell between 20 March 2020 and 29 June 2020. The order may now be issued within 15 days from receipt of reply or by 30 June 2020, whichever is later. The relief is granted under Section 168A due to pandemic-related disruption.

Amendment:

Yes it has been amended through notification 56/2020,