CBDT extends Vivad se Vishwas Scheme from 31st December 2020 to 31st January 2021, vide Notification 92/2020, in line with GOI Press Release dt. 30th Dec. 2020.
CBDT Income Tax Notification 92/2020: Vivad se Vishwas Scheme Extension
S.O. 4804(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 amendment in the notification of the Government of India, Ministry of Finance, (Department of Revenue), Central Board of Direct Taxes, 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, in clause (a), for the words, figures and letters “the 31st day of December, 2020”, the words, figures and letters “the 31st day of January, 2021” shall be substituted.
2. This notification shall come into force from the date of its publication in the Official Gazette.
Note: The principal notification was published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii), dated the 27th October, 2020 vide number S.O. 3847(E) dated 27th October, 2020.