New Delhi: The Central Board of Direct Taxes (CBDT) has further extended the deadline for the payment of amounts under the direct tax dispute resolution scheme — ‘Vivad Se Vishwas’ — without any additional charge till September 30.
The earlier deadline for was August 31.
“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,” said an official statement.
Necessary notification to this effect shall be issued shortly, it said.
Under the Direct Tax Vivad se Vishwas Act 2020, the amount payable by the declarant is stated in the table under section 3 of the Vivad se Vishwas Act.
As per notification dated June 25, the last date of payment of the amount (without any additional amount) has been notified as August 31. Further the last date for payment of the amount (with additional amount) under Vivad se Vishwas Act was notified as October 31.
The Finance Ministry statement further 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 October 31.
(IANS)