Under The Direct Tax Vivad se Vishwas Act 2020 (hereinafter referred to as “Vivad se Vishwas Act”), the amount payable by the declarant is stated in the table under section 3 of the Vivad se Vishwas Act.

As per the latest notification dated 25^th June 2021, the last date of payment of the amount (without any additional amount) has been notified as 31^st August 2021. Further the last date for payment of the amount (with additional amount) under Vivad se Vishwas Act has been notified as 31^st October, 2021.

Considering the difficulties being faced in issuing and amending Form no 3, which is a prerequisite for making payment by the declarant under Vivad se Vishwas Act, it has been decided to extend the last date of payment of the amount (without any additional amount) to 30^th September, 2021. Necessary notification to this effect shall be issued shortly.

It is, however, clarified that there is no proposal to change the last date for payment of the amount (with additional amount) under Vivad se Vishwas Act, which remains as 31^st October, 2021.

Vivad se Vishwas payment deadline extended for payments without additional amount; procedural notification to follow. Extension of the Vivad se Vishwas payment deadline is announced for payments made without any additional amount due to operational difficulties in issuing and amending Form No. 3, which is a prerequisite for declarant payments under the Act; a formal notification will be issued shortly.