Bare Act

The Bihar Taxation Laws (Relaxation of Period of Limitation Provisions) Act, 2022

This law gives temporary relief from time limits for various tax-related actions in Bihar between January 6 and March 31, 2022. It extends deadlines for completing tax proceedings, orders, notices, and filings until September 30, 2022 or up to September 30, 2023 depending on the specific action. This helps taxpayers and officials manage compliance during a challenging period for several tax laws in the state. The temporary extension does not apply to tax registration applications, issuing invoices, filing returns, or paying taxes. The relaxation specifically applies to proceedings under the Bihar Finance Act, Value Added Tax Act, taxes on entry of goods, applicable luxury taxes, entertainment taxes, advertisement taxes, and electricity duties from multiple years.

PDF: pending for this language.