¹[ Notwithstanding anything contained in any other provisions of this Act,—

(a) the Board may, by order, extend the tax day by not more than 1 (one) month;

(b) the Board may, in the public interest, with the prior approval of the Government, by issuing an order, condone or extend the period for complying with any provision of this Act in cases where there is a declaration or order of the Government due to epidemic, pandemic, any other acts of God, and war. ]