Further extension of due date of payment under Direct Tax Vivad se Vishwas Act without additional amount
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
Notification Notification No. 94/2021
New Delhi, the 31st August, 2021
S.O. 3536(E).—In exercise of the powers conferred by section 3 of the Direct Tax Vivad se Vishwas Act, 2020 (3 of 2020), the Central Government hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance, (Department of Revenue),number 85/2020, dated the 27th October, 2020, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii), vide number S.O. 3874(E), dated 27th October, 2020, namely:—
In the said notification, —
(i) in clause (b), for the figures, letters and words “31st day of August, 2021”, the figures, letters and words “30th day of September, 2021” shall be substituted;
(ii) in clause (c), for the figures, letters and words “1st day of September, 2021”, the figures, letters and words “1st day of October, 2021” shall be substituted.
2. This notification shall come into force from the date of its publication in the Official Gazette.
[F.No.IT(A)/01/2020-TPL (Part-I)-(Part-I)]
SHEFALI SINGH, Under Secy,
Tax Policy and Legislation Division
Note: The principal notification was published in the Gazette of India, Extraordinary, Part-IISection-3, Sub Section (ii)vide S.O. 3847(E), dated 27th October, 2020 and was subsequently amended vide notification number S.O.4804(E) dated 31st December, 2020 published in the Gazette of India, Extrordinary, Part II, Section 3, Sub-section (ii) dated the 31st December, 2020 and notification number S.O.471(E), dated 31st January, 2021 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) dated the 31st January, 2021 and notification number S.O.964 (E), dated 26th February,2021 published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii) dated the 26th February, 2021, notification number S.O.1704(E) dated 27th April, 2021 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) dated the 27th April, 2021 and notification number S.O.2581(E) dated 25th June, 2021 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) dated the 25th June, 2021.
Earlier Notifications for Extension were as under:
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
Notification No. 39/2021
New Delhi, the 27th April, 2021
S.O. 1704(E).—In exercise of the powers conferred by section 3 of the Direct Tax Vivad se Vishwas Act, 2020 (3 of 2020), the Central Government hereby makes the following amendments in the notification of the Government of India, Ministry of Finance, (Department of Revenue), number 85/2020, dated the 27th October, 2020, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii), vide number S.O. 3847(E), dated 27th October, 2020, namely:––
In the said notification,––
(i) in clause (a), for the figures, letters and words “30th day of April, 2021” the figures, letters and words “30th day of June, 2021” shall be substituted;
(ii) in clause (b), for the figures, letters and words “1st day of May, 2021” the figures, letters and words “1st day of June, 2021” shall be substituted
[F.No.IT(A)/01/2020-TPL]
SHEFALI SINGH,
Under Secy., Tax Policy & Legislation Division
Note: The principal notification was published in the Gazette of India, Extraordinary, Part-II Section3, Sub-section (ii) dated the 27th October, 2020 vide number S.O. 3847(E), dated 27th October, 2020 and was subsequently amended by notification number S.O. 4804(E), dated 31st December, 2020 published in the Gazette of India, Extraordinary, Part-II Section 3, Sub-section (ii) dated the 31st December, 2020 and notification number S.O. 471(E), dated 31st January, 2021 published in the Gazette of India, Extraordinary, Part-II Section3, Sub-section (ii) dated the 31st January, 2021 and notification number S.O. 964(E), dated 26thFebruary, 2021 published in the Gazette of India, Extraordinary, Part-II Section 3, Subsection (ii) dated the 26th February, 2021
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MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
Notification No. 09/2021
New Delhi, the 26th February, 2021
S.O. 964(E).—In exercise of the powers conferred by section 3 of the Direct Tax Vivad se Vishwas Act, 2020 (3 of 2020), the Central Government hereby makes the following amendments in the notification of the Government of India, Ministry of Finance, (Department of Revenue), number 85/2020, dated the 27th October, 2020, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii), vide number S.O. 3847(E), dated 27th October, 2020, namely:––
In the said notification,––
(i) in clause (a), for the figures, letters and words “28th day of February, 2021” the figures, letters and words “31st day of March, 2021” shall be substituted;
(ii) in clause (b), for the figures, letters and words “31st day of March, 2021” the figures, letters and words “30th day of April, 2021” shall be substituted; and (iii) in clause (c), for the figures, letters and words “1st day of April, 2021” the figures, letters and words“1st day of May, 2021” shall be substituted.
[F.No.IT(A)/01/2020-TPL]
SHEFALI SINGH,
Under Secy., Tax Policy & Legislation Division
Note: The principal notification was published in the Gazette of India, Extraordinary, Part-II Section3, Sub-section (ii) dated the 27th October, 2020 vide number S.O. 3847(E), dated 27th October, 2020 and was subsequently amended by notification number S.O. 4804(E), dated 31st December, 2020 published in the Gazette of India, Extraordinary, Part-II Section 3, Sub-section (ii) dated the 31st December, 2020 and notification number S.O. 471(E), dated 31st January, 2021 published in the Gazette of India, Extraordinary, Part-II Section3, Sub-section (ii) dated the 31st January, 2021.
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