Studycafe | Oct 28, 2020 |
Vivad se Vishwas Scheme date for making payment without additional amount extended to March 31, 2021
The date for making payment without an additional amount under the Vivad se Vishwas Scheme has been extended. The date has been extended from 31st December 2020 to 31st March 2021. Vide Notification in S.O. 3847(E) issued on 27.10.2020, Declarations are required to be filed latest by 31st December 2020.
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 27th October 2020
S.O. 3847(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 notifies that the,–
(a) 31st day of December 2020 shall be the date, on or before which a declaration shall be filed to the designated authority, by the declarant, in accordance with the provisions of section 4 of the said Act in respect of tax arrear;
(b) 31st day of March 2021 shall be the date on or before which the amount payable under the said Act shall be paid as per the third column of the Table to section 3 of the said Act; and
(c) 1st day of April 2021 shall be the date on or after which the amount payable under the said Act shall be paid as per the fourth column of the Table to section 3 of the said Act.
2. This notification shall come into force from the date of its publication in the Official Gazette.
[Notification No. 85/2020, F. No. IT(A)/1/2020-TPL]
ANKUR GOYAL, Under Secy.
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