Extension of due date for determining amount payable under Vivad Se Vishwas Scheme 2024
Circular N o. 20/2024
Â
F. No. 370149/213/2024-TPL
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
*****
New Delhi, dated 30th  December, 2024
Subject: – Extension of due date for determining amount payable as per column (3) of Table specified in section 90 of Direct Tax Vivad Se Vishwas Scheme, 2024- reg.
The Centra l  Board  of Direct Taxes (CBDT), in  exercise of its powers  under sub-section (2) of section 97 of the Direct Tax Vivad Se Vishwas Scheme, 2024 (‘the Scheme’) extends the due date for determining amount payable as per column (3) of the Table specified in section 90 of the Scheme from 3P1 December, 2024 to 31st January, 2025.
2. Accordingly, notwithstanding anything contained in the Direct Tax Vivad Se Vishwas Scheme, Rules or Guidance Note of 2024, in such cases where declaration is filed on or be fore 31st January, 2025, amount payable shall be determined as per column (3) of the Tabl e specified in section 90 of U1c Scheme, and w h ere declaration is filed on or after 1st February, 2025, amount payable shall be determined as per column (4) of the said Table.
(Surbendu Thakur)
Under Secretary to the Govt. of India
Download CBDT Circular No. 40 of 2024 Click Here >>
- Form 26 to replace Form 3CD of tax audit report by a CA from Tax Year 2026-27
- When no addition is made on the basis of reasons recorded, reopening is bad in law
- No separate compensation for loss of love and affection under MV Act – SC
- Trust accredited by National Open School eligible for registration u/s 12AB & u/s 80G
- Delay in furnishing Form 10B – Covid Period to be excluded as per decision of Supreme Court
