Central Board of Direct Taxes (CBDT) has issued a Notification No. 09/2020 in order to notify and further extend the following due dates under Direct Tax Vivad se Vishwas Act, 2020.

1. The time limit to file the declaration, by the declarant, before the designated authority with regard to the amount payable (tax arrears) has been further extended till 31^st day of March, 2021 from the earlier due date 28^th day of February, 2021.
2. The end date of payment to be made without any additional charges has been further extended till 30^th day of April, 2021 instead of 31^st day of March, 2020.
3. In cases where the payment has not been made by the declarant within 30^th day of April, 2021, a new date has also been notified starting from 1^st day of May, 2021 instead of earlier notified date of 1^st day of April, 2021 which will be the date where the declarant can make the payment of tax arrears along with additional charges as specified under section 3 of the Direct Tax Vivad se Vishwas Act, 2020.

Source: Central Board of Direct Taxes (CBDT)

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