Facts:
Amendment in Section 10AA through the notification No.35 /2020 dated June 24, 2020, issued by CBDT and along with the gazette notification dated 29th September 2020, by The Ministry Of Law And Justice - The Taxation And Other Laws (Relaxation And Amendment Of Certain Provisions) Act, 2020 dealing with Relaxation of certain provisions of specified Act.

Query:
Whether such amendments discussed above has brought any extension in the Sunset clause?
Sections:
Section 10AA. (1) states that “subject to the provisions of this section, in computing the total income of an assessee, being an entrepreneur as referred to in clause (j) of section 2 of the Special Economic Zones Act, 2005, from his Unit, who begins to manufacture or produce articles or things or provide any services during the previous year relevant to any assessment year commencing on or after the 1st day of April, 2006, but before the first day of April, 2021, the following deduction shall be allowed...”

The relevant amendment in the tax ordinance:
The Ministry Of Law And Justice by its recent notification dated 29th September 2020 has brought out the amendment through The Taxation And Other Laws (Relaxation And Amendment Of Certain Provisions) Act, 2020, which reads as follows:
“3. (1) Where, any time-limit has been specified in, or prescribed or notified under, the specified Act which falls during the period from the 20th day of March, 2020 to the 31st day of December, 2020, or such other date after the 31st day of December, 2020, as the Central Government may, by notification, specify in this behalf, for the completion or compliance of such action as.

3. (1) (c) (ii) beginning of manufacture or production of articles or things or providing any services referred to in section 10AA of that Act, in a case where the letter of approval, required to be issued in accordance with the provisions of the Special Economic Zones Act, 2005, has been issued on or before the 31st day of March, 2020, 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 31st day of March, 2021, or such other date after the 31st day of March, 2021, as the Central Government may, by notification, specify in this behalf ”

Inference:
Both the act and the notification has to be read jointly and if the due date for completion or compliance of any actions falls during the period from the 20th day of March, 2020 to the 31st day of December, 2020, or such other date after the 31st day of December, 2020, as the Central Government may notify, for the beginning of manufacture or production of articles or things or providing any services referred to in section 10AA of IT Act, 1961 and the letter of approval has been issued in accordance with the provisions of the Special Economic Zones Act, 2005 on or before the 31st day of March, 2020, only in those cases the beginning of manufacture or production of articles or things or providing any services referred to in section 10AA shall gets extended till 31st day of March, 2021, or such other date after the 31st day of March, 2021, as the Central Government may, by notification, specify in this behalf.

Conclusion:

• The amendment is evident and very clear on extension of due date for beginning of manufacture or production of articles or things or providing any services referred to in section 10AA to 31st day of March, 2021 (only for the beginning of manufacture or production of articles or things or providing any services referred to in section 10AA and if the due date for completion or compliance of any actions falls during the period from the 20th day of March, 2020 to the 31st day of December, 2020)
• This amendment does not affect the Sunset clause and such clause remains the same.
• It is also to duly noted that such dates may be extended to further date after the 31st day of March, 2021 as the Central Government may, by notification, specify in this behalf.