Vivad se Vishwas deadline extensions extend filing and payment timelines for scheme participation and claims. Amendments to the notification under the Direct Tax Vivad se Vishwas Act, 2020 substitute later deadlines in clauses (b) and (c) of the earlier notification and insert a new clause (d) fixing the last date under clause (l) of sub section (1) of section 2 of the Act; the notification comes into force upon publication in the Official Gazette.