CBDT vide a Press Release dated 29.08.2021 informed that the date of payment of disputed tax under section 3 of the Direct Tax Vivad se Vishwas Act, 2020 without any 10% additional amount is extended to 30th September 2021 from the earlier extended date of 31st August 2021. The last date for payment of the amount (with 10% additional amount) remains 31st October 2021.
This is informed by the CBDT through a press release on 29th August 2021. Though no notification was issued at that time to extend the timeline, it is stated that the same will be issued in due course.
Earlier vide Notification No. 75/2021 dated 25th June 2021, the last date of payment of the amount (without any additional amount) was notified as 31st August 2021. This date is now extended to 30th September 2021.
Further, the last date for payment of the amount (with additional amount) under the Direct Tax Vivad se Vishwas Act was notified as 31st October 2021. There is no change proposed for the end date of the Scheme.
It should be noted that the new e-filing portal launched on 7th June 2021 does not have any Tab called Vivad Se Vishwas as was available in the old portal.
Recently, the government has given time to Infosys to make the new portal from all the technical glitches by September 15, 2021. Many due dates were expiring on 31st August 2021 including the date of payment of disputed tax under the Vivad Se Vishwas Scheme. It was expected that the government will announce the extension of due dates simultaneously but it did not. Nevertheless, the due dates were extended well before the end of the due date of 31st August which happened now on 29th August 2021.
Read the full text of the Press Release dated 29.08.2021 on the extension of Payment Date under Vivad Se Vishwas Scheme.
CBDT extends date under section 3 of the Vivad se Vishwas Act
29th August 2021
Under The Direct Tax Vivad se Vishwas Act 2020 (hereinafter referred to as “Vivad se Vishwas Act”), the amount payable by the declarant is stated in the table under section 3 of the Vivad se Vishwas Act.
As per the latest notification dated 25th June 2021, the last date of payment of the amount (without any additional amount) has been notified as 31st August 2021. Further the last date for payment of the amount (with additional amount) under Vivad se Vishwas Act has been notified as 31st October, 2021.
Considering the difficulties being faced in issuing and amending Form no 3, which is a prerequisite for making payment by the declarant under Vivad se Vishwas Act, it has been decided to extend the last date of payment of the amount (without any additional amount) to 30th September, 2021. Necessary notification to this effect shall be issued shortly.
It is, however, clarified that there is no proposal to change the last date for payment of the amount (with additional amount) under Vivad se Vishwas Act, which remains as 31st October, 2021.
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