Extension of due date for determining amount payable under Vivad Se Vishwas Scheme 2024
Circular N o. 20/2024
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 >>
Invitation For Empanelment Of Practising Chartered Accountants / Chartered Accountant Firms Forest Development Corporation of Maharashtra Limited (FDCM Limited), Nagpur,…
Press Registrar General of India (PGRI) invites application for empanelment of Chartered Accountants. The Press Registrar General of India manages…
CBDT notifies revised Form No. 169 for making application for registration as a valuer under section 514 and authorised income…
Curtailing time to file reply to notice u/s 148A(b) from statutorily available 30 days to 15 days seriously prejudiced assessee’s…
At the stage of registration u/s 12AB, the CIT(E) not empowered to adjudicate applicability of provisio to section 2(15) of…
Flower bed area could not be included in the definition of “built up area” to calculate eligible limit of 1000…