Section 334 : Power to Extend Period or Condone the Limitation.

Notwithstanding anything contained in any other provision of this Act,-
(a) the Board may, by order, extend the tax day by not more than 1 (one) month;
(b) In cases where there is a declaration or order of the Government to the effect that there is an epidemic, pandemic, natural calamity and wartime, the Board may, in the public interest, with the prior approval of the Government, by order, extend the period for any compliance or condone the period of any compliance of this Act.