CBDT Notification for extension of due date under VsVS to 31.1.2021

MINISTRY OF FINANCE

(Department of Revenue)

(CENTRAL BOARD OF DIRECT TAXES)

NOTIFICATION

New Delhi, the 31st December, 2020

S.O. 4804(E).—In exercise of the powers conferred by section 3 of the Direct Tax Vivad se Vishwas Act, 2020 (3 of 2020), the Central Government hereby makes the following amendment in the notification of the Government of India, Ministry of Finance, (Department of Revenue), Central Board of Direct Taxes, number 85/2020, dated the 27th October, 2020, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii), vide number S.O. 3847(E), dated 27th October, 2020, namely:-

In the said notification, in clause (a), for the words, figures and letters “the 31st day of December, 2020”, the words, figures and letters “the 31st day of January, 2021” shall be substituted.

2. This notification shall come into force from the date of its publication in the Official Gazette.

[Notification No. 92/2020/F. No. 370142/35/2020-TPL]

VIPUL AGARWAL, Director (Tax Policy and Legislation Division)

Note: The principal notification was published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii), dated the 27th October, 2020 vide number S.O. 3847(E) dated 27th October, 2020.