The Central Government has extended the due date for filing a declaration to opt for Vivad Se Vishwas Scheme to 31-12-2020. Further, where tax payment is made on or before 31-03-2021, no additional charges shall be levied. However, where payment is made on or after 01-04-2021, additional charges as specified under section 3 of the Direct Tax Vivad se Vishwas Act, 2020 shall be levied.
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 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 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.