Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020

Section - 5 - Amendment of section 3 of Act 3 of 2020

CHAPTER IV

AMENDMENTS TO THE DIRECT TAX VIVAD SE VISHWAS ACT

Amendment of section 3 of Act 3 of 2020.

5. In section 3 of the Direct Tax Vivad Se Vishwas Act, 2020,-

(a)-in the opening portion, for the words, "under the provisions of this Act on or before the last date" the words "under the provisions of this Act on or before such date as may be notified" shall be substituted and shall be deemed to have been substituted;
(b)-in the Table,-
(i)-in third column, in the heading, for the figures, letters and words "31st day of March, 2020", the figures, letters and words "31st day of December, 2020 or such later date as may be notified" shall be substituted and shall be deemed to have been substituted;
(ii)-.... To read the full section download the app from Google Play store