Extension of LLP Settlement Scheme 2020 to 31.12.2020 due to large disruption due to covid-19 pandemic
General Circular No. 31/2020
F. No. 17/61/2016-CL-V-Pt.I
Government of India
Ministry of Corporate AffairsÂ
5th Floor, A Wing Shastri Bhawan
Dr. R. P. Road, New Delhi
Dated:Â 28th September, 2020
To
The DGCoA,
All Regional Directors,
All  Registrar of Companies,
All Stakeholders,
Subject: Extension of LLP Settlement Scheme , 2020.
Sir/Madam,
In continuation to this Ministry’s General  Circular  No. 13/2020 dated 30.03.2020, in view of the large scale disruption caused by the COVID-19 Pandemic and after due examination, it has been decided to extend aforesaid scheme till 31st December, 2020.
All other requirements provided in the said circular shall remain unchanged.
2. This issues with the approval of the competent authority.
Yours Faithfully
(KMS Narayanan)
Assistant Director Policy
Copy  forwarded  for  information  to:- 1.  e-governance  section and  web contents officer to place the circular on MCA website and 2. Guard file.
- Penalty u/s 271B for unfilled column 40 in Tax Audit Report Form 3CD deleted by ITAT
- Merely ex-parte rectifying computation without amending assessment order not make it nullity- ITAT
- Once assessee discharges primary onus, it shifts to AO to bring evidence to contrary – ITAT
- Cost Inflation Index for FY/Tax Year 2026-27 notified by CBDT. See Up-to-date Table of CII
- Power of CIT(A) u/s 251(1)(a) to remand case can be exercised only in best judgment assessment



