CBDT further extends the date for filing of declarations under the #VivadSeVishwas Act, 2020 to 28th February, 2021.
Notification in S.O. 471(E) dated 31/01/2021 issued.
Date for payment of tax without additional interest under VSV remains unchanged at 31st March, 2021.
Official Notification is as follows
MINISTRY OF FINANCE
(Department of Revenue)
CENTRAL BOARD OF DIRECT TAXES
NOTIFICATION
New Delhi. the 31st January, 2021
S.O. 471(E).- In exercise of the powers conferred by section 3 of the Direct Tax Vivad se Vishwas Ac, 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), 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 clause (a), for the words, figures and letters "31" day of January, 2021" the words, figures and letters "28th day of February. 2021" shall be substituted.
(Notification No. 042021/ F.No. IT(A)/012020-TPL)
SHEFALI SINGH, Under Secy.. T. Poky & Legislation Division
Note: The principal notification was published in the Gazette of India, Extraordinary. Part-11 Section 3, Subsection (ii) dated the 27° October. 2020 vide number S.O. 3847(E). dated 27° October. 2020 and was subsequently amended by notification number S.O. 4804(E), dated 31st December, 2020 published in the Gazette of India. Extraordinary. Part•11 Section 3. Subsection (ii) dated the 31st December. 2020.
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