Extension of dates under Direct Tax Vivad se Vishwas Act
Vide Notification No. 94/2021-Income Tax Dated: 31st August, 2021 CBDT under Direct Tax Vivad se Vishwas Act, 2020 extended the last date of payment of the amount (without any additional amount) to 30th September, 2021.
Also Read Press Release Dated 29th August 2021:Date of payment under Direct Tax Vivad se Vishwas Act extended
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
New Delhi
Notification No. 94/2021-Income Tax Dated: 31st August, 2021
S.O. 3536(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 further amendments in the notification of the Government of India, Ministry of Finance, (Department of Revenue), 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, —
(i) in clause (b), for the figures, letters and words “31st day of August, 2021”, the figures, letters and words “30th day of September, 2021” shall be substituted;
(ii) in clause (c), for the figures, letters and words “1st day of September, 2021”, the figures, letters and words “1st day of October, 2021” shall be substituted.
2. This notification shall come into force from the date of its publication in the Official Gazette.
[Notification No. 94/2021 F.No.IT(A)/01/2020-TPL (Part-I)-(Part- I)]
SHEFALI SINGH, Under Secy, Tax Policy and Legislation Division
Note : The principal notification was published in the Gazette of India, Extraordinary, Part-II Section-3, Sub Section (ii) vide S.O. 3847(E), dated 27th October, 2020 and was subsequently amended vide notification number S.O.4804(E) dated 31st December, 2020 published in the Gazette of India, Extrordinary, Part II, Section 3, Sub-section (ii) dated the 31st December, 2020 and notification number S.O.471(E), dated 31st January, 2021 published in the Gazette of India, Extraordinary, art II, Section 3, Sub-section (ii) dated the 31st January, 2021 and notification number S.O.964 (E), dated 26th February, 2021 published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii) dated the 26th February, 2021, notification number S.O. 1704(E) dated 27th April, 2021 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) dated the 27th April, 2021 and notification number S.O.2581(E) dated 25th June, 2021 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) dated the 25th June, 2021.