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New Delhi : Under The Direct Tax Vivad se Vishwas Act 2020, the amount payable by the declarant is stated under section 3 of the Act. As per the latest notification issued by the CBDT on June 25, 2021, the last date of payment of the amount (without any additional amount) had been notified as August 31, 2021. Further the last date for payment of the amount (with additional amount) under Vivad se Vishwas Act has been notified as October 31, 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 September 30, 2021. Necessary notification to this effect shall be issued shortly, according to a PIB release.
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 October 31, 2021.