CBDT vide Notification No. 94/2021 in S.O. 3536(E) dated 31.08.2021 notified the extension of the date of payment of disputed tax under section 3 of the Direct Tax Vivad se Vishwas Act, 2020 without any 10% additional amount to 30th September 2021 from the present date of 31st August 2021.
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.
Prior to this, 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.
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.
Read the full text of Notification No. 94/2021 dated 31.08.2021 on the extension of Payment Date under Vivad Se Vishwas Scheme.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
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.
[Notification No. 94/2021F.No.IT(A)/01/2020-TPL (Part-I)-(Part- I)]
SHEFALI SINGH, Under Secy, Tax Policy and Legislation Division
Note: The principal notification was published in the Gazette of India, Extraordinary, Part-II Section-3, Sub Section (ii) vide S.O. 3847(E), dated 27th October, 2020 and was subsequently amended vide notification number S.O.4804(E) dated 31st December, 2020 published in the Gazette of India, Extrordinary, Part II, Section 3, Sub-section (ii) dated the 31st December, 2020 and notification number S.O.471(E), dated 31st January, 2021 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) dated the 31st January, 2021 and notification number S.O.964 (E), dated 26th February, 2021 published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii) dated the 26th February, 2021, notification number S.O.1704(E) dated 27th April, 2021 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) dated the 27th April, 2021 and notification number S.O.2581(E) dated 25th June, 2021 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) dated the 25th June, 2021.
Download Copy of CBDT Notification No. 94/2021 dated 31.08.2021 on the Extension of Payment Date under Vivad Se Vishwas Scheme in pdf format
0 Comments