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The CBDT extended the due date for determining the amount payable under column (3) of the Table in section 90 of the Direct Tax Vivad Se Vishwas Scheme, 2024 from 31st December, 2024 to 31st January, 2025. Where a declaration is filed on or before 31st January, 2025, the payable amount shall be determined as per column (3), and for declarations filed on or after 1st February, 2025, the payable amount shall be determined as per column (4) of the said Table.