NOTIFICATION NO. 85/2020

New Delhi, the 27th October, 2020

S.O. 3847(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 notifies that the,–

(a) ³[31st day of March, 2021] shall be the date, on or before which a declaration shall be filed to the designated authority, by the declarant, in accordance with the provisions of section 4 of the said Act in respect of tax arrear;

(b) ¹¹[30th day of September, 2021] shall be the date on or before which the amount payable under the said Act shall be paid as per third column of the Table to section 3 of the said Act; and

(c) ¹²[1st day of October, 2021] shall be the date on or after which the amount payable under the said Act shall be paid as per fourth column of the Table to section 3 of the said Act.

¹⁰[(d) 31st day of October, 2021 shall be the last date under clause (l) of sub-section (1) of section 2 of the said Act.]

2. This notification shall come into force from the date of its publication in the Official Gazette.

[F. No. IT(A)/1/2020-TPL]

ANKUR GOYAL, Under Secy.

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NOTES:-

1. Substituted vide NOTIFICATION NO. 92/2020 dated 31-12-2020 before it was read as "31st day of December, 2020"

2. Substituted vide NOTIFICATION NO. 04/2021 dated 31-01-2021 before it was read as "¹[31st day of January, 2021]"

3. Substituted vide NOTIFICATION NO. 09/2021 dated 26-02-2021 before it was read as "²[28th day of February, 2021]"

4. Substituted vide NOTIFICATION NO. 09/2021 dated 26-02-2021 before it was read as "31st day of March, 2021"

5. Substituted vide NOTIFICATION NO. 09/2021 dated 26-02-2021 before it was read as "1st day of April, 2021"

6. Substituted vide NOTIFICATION NO. 39/2021 dated 27-04-2021 before it was read as "⁴[30th day of April, 2021]"

7. Substituted vide NOTIFICATION NO. 39/2021 dated 27-04-2021 before it was read as "⁵[1^st day of May, 2021]"

8. Substituted vide NOTIFICATION NO. 75/2021 dated 25-06-2021 before it was read as "⁶[30th day of June, 2021]"

9. Substituted vide NOTIFICATION NO. 75/2021 dated 25-06-2021 before it was read as "⁷[1st day of July, 2021]"

10. Inserted vide NOTIFICATION NO. 75/2021 dated 25-06-2021

11. Substituted vide NOTIFICATION NO. 94/2021 dated 31-08-2021 before it was read as "⁸[31st day of August, 2021]"

12. Substituted vide NOTIFICATION NO. 94/2021 dated 31-08-2021 before it was read as "⁹[1st day of September, 2021]"