Ministry of Finance has issued Notification No. 85/2020 dated 27th October, 2020 to notify the following 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) shall be 31st day of December, 2020.
2. The end date of payment to be made without any additional charges has been further extended till 31st day of March, 2021 instead of 31st day of December, 2020.
3. In cases where the payment has not been made by the declarant within 31st day of March, 2021, a new date has also been notified starting from 1st day of April, 2021 instead of earlier notified date of 1st day of January, 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.
For further details please refer the attached document.
Source: Central Board of Direct Taxes (CBDT)