Vivad se Vishwas payment extension permits late payment without additional amount following timely filing and certificate issuance. The circular clarifies that declarants who file a declaration under the Vivad se Vishwas Act on or before the notified filing deadline shall, when issued a certificate by the designated authority, be allowed to make payment without additional amount by the extended payment deadline, notwithstanding the statutory requirement to pay within fifteen days of receipt of the certificate; designated authorities are directed to reflect this concession when issuing certificates to prevent undue hardship.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Vivad se Vishwas payment extension permits late payment without additional amount following timely filing and certificate issuance.
The circular clarifies that declarants who file a declaration under the Vivad se Vishwas Act on or before the notified filing deadline shall, when issued a certificate by the designated authority, be allowed to make payment without additional amount by the extended payment deadline, notwithstanding the statutory requirement to pay within fifteen days of receipt of the certificate; designated authorities are directed to reflect this concession when issuing certificates to prevent undue hardship.
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