Due date extension for amount determination under Direct Tax Vivad Se Vishwas Scheme; declarations by the extended deadline use column three. The Central Board of Direct Taxes extends the due date for determining the amount payable as per column (3) of the Table in section 90 of the Direct Tax Vivad Se Vishwas Scheme, 2024 to 31st January, 2025; declarations filed on or before that date will have amounts determined under column (3), and declarations filed on or after 1st February, 2025 will have amounts determined under column (4), notwithstanding the Scheme, Rules, or Guidance Note.
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.
Due date extension for amount determination under Direct Tax Vivad Se Vishwas Scheme; declarations by the extended deadline use column three.
The Central Board of Direct Taxes extends the due date for determining the amount payable as per column (3) of the Table in section 90 of the Direct Tax Vivad Se Vishwas Scheme, 2024 to 31st January, 2025; declarations filed on or before that date will have amounts determined under column (3), and declarations filed on or after 1st February, 2025 will have amounts determined under column (4), notwithstanding the Scheme, Rules, or Guidance Note.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
