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CBDT issues Corrigendum Notification for Form 3 under Vivad Se Vishwas Scheme 2020


The Rules were notified under section 12(2), section 4(1) and section 4(5), and section 5(1) and section 5(2) of The Direct Tax Vivad se Vishwas Act, 2020 (3 of 2020).

The following 5 types of Forms have been notified under the Rules. 

Form No.
Purpose of Forms
Form for filing declaration
Undertaking u/s 4(5) of the Direct Tax Vivad Se Vishwas Act, 2020
Form of Certificate u/s 5(1) of the Direct Tax Vivad Se Vishwas Act, 2020
Intimation of payment u/s 5(2) of the Direct Tax Vivad Se Vishwas Act, 2020
Order for Full and Final Settlement of Tax Arrear under section 5(2) read with section 6 of The Direct Tax Vivad Se Vishwas Act, 2020

There were certain mistakes printed on the text of Form-3 which is the certificate that the Designated Authority will issue to the declarant which will specify the final amount of tax that the declarant has to pay within 15 days.

In the original Form-3, the reference was given to the wrong amount in the table specified therein and also the 15 days was inadvertently mentioned as 30 days.

Hence, CBDT has issued a corrigendum Notification No. 21/2020 dated 20-03-2020.


Read the full text of the Notification 21/2020 dated 20.03.2020


(Department of Revenue)


New Delhi, the 20th March, 2020

S.O. 1195(E).—In the notification of the Government of India, Ministry of Finance (Department of Revenue), published on the 18th March, 2020, vide S.O. 1129(E), in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), at page 32, in Form-3, for “as per column (7) above within thirty days”, read “as per column (8) above within fifteen days”.

[Notification No. 21/2020 /F.No. IT(A)/1/2020-TPL]

ANKUR GOYAL, Under Secy.

Download Copy of Notification No. 21/2020 dated 20.03.2020 in pdf format

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