Further extension of due date for making payment under Vishwas se Vishwas scheme without additional amount

MINISTRY OF FINANCE

(Department of Revenue)

(CENTRAL BOARD OF DIRECT TAXES)

NOTIFICATION NO. 94/2021

New Delhi, the 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. 3874(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.

[F.No.IT(A)/01/2020-TPL (Part-I)-(Part- I)]