Notification No. 92/2020 / SO 4804(E)

What it does

Under section 3 of the Direct Tax Vivad se Vishwas Act, 2020, the Central Government amends its earlier notification No. 85/2020, S.O. 3847(E), dated 27 October 2020. In clause (a) of that notification, '31st day of December, 2020' is substituted by '31st day of January, 2021', extending the date fixed in that clause by one month. The notification comes into force from the date of its publication in the Official Gazette.

Who it reaches

declarants under the Direct Tax Vivad se Vishwas Act, 2020
designated authorities processing declarations
tax practitioners advising on the scheme's cut-off dates

The provisions it speaks to

Left, the provision of the Income-tax Act, 1961 as the instrument itself names it. Right, the section of the Income-tax Act, 2025 that the department’s own concordance maps it to — which is where the same ground is now covered.

Under the 1961 Act	Now
s.3	s.3

The instrument, as the Board published it

The department publishes this one only as a PDF, so the words below were read out of that PDF by machine. That reading can carry its own mistakes — a misread number, a broken line. Check the signed document before you rely on a figure in it.

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 31st December, 2020
S.O. 4804(E).—In exercise of the powers conferred by section 3 of the Direct Tax Vivad se Vishwas Act, 2020 (3 of 2020), the Central Government hereby makes the following amendment in the notification of the Government of India, Ministry of Finance, (Department of Revenue), Central Board of Direct Taxes, number 85/2020, dated the 27th October, 2020, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii), vide number S.O. 3847(E), dated 27th October, 2020, namely:-
In the said notification, in clause (a), for the words, figures and letters "the 31st day of December, 2020", the words, figures and letters "the 31st day of January, 2021" shall be substituted.
2. This notification shall come into force from the date of its publication in the Official Gazette.
[Notification No. 92/2020/F. No. 370142/35/2020-TPL]
VIPUL AGARWAL, Director (Tax Policy and Legislation Division)
Note: The principal notification was published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii), dated the 27th October, 2020 vide number S.O. 3847(E) dated 27th October, 2020.

From when

the date of its publication in the Official Gazette.

What to watch

It comes into force from the date of its publication in the Official Gazette, and the date it moves was itself about to expire on 31 December 2020.
Only the date in clause (a) of the principal notification is changed; the other clauses stand.
The content of clause (a) is not reproduced here, so the principal notification S.O. 3847(E) dated 27 October 2020 must be read to see what the extended date governs.

Where you meet it

In the timing of a declaration or of the payment falling under clause (a) of the principal Vivad se Vishwas notification.

On the same provision

Other instruments in this library that name the same provision of the 1961 Act. They are not necessarily still operative, and a later one may have replaced an earlier one without saying so.

Notification No. 94/2026 [F. No. 370142/24/2026-TPL] / G.S.R. 646(E) : Income-tax (Second Amendment) Rules, 2026 : Amendment of rule 157 of the Income tax Rules, 2026 to align the definition of the specified fund with rule 114AAB of the Income tax Rules, 1962 — Ministry of Finance 21 July 2026
Notification No. 64 — [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 7 16 April 2026
Notification No. 63/2026 [F. No. 370142/13/2026-TPL]/ GSR 268(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)] 10 April 2026
Notification No. 62/2026 [F. No. 370142/10/2026-TPL]/ GSR 267(E) — Ministry of Finance 10 April 2026
Notification No. 61/2026 [F. No. 370142/9/2026-TPL] / GSR 266(E) — [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3 10 April 2026
Notification No. 60/2026 [F. No. 370142/8/2026-TPL]/ GSR 265(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(i)] 10 April 2026

← Notification No. 1/2021 [F. No. 285/04/2019-IT(Inv.V) CBDT] / SO 58(E) · Notification No. 93/2020 [F. No. 370142/35/2020-TPL] / SO 4805(E) →

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.

Notification No. 92/2020 [F. No. 370142/35/2020-TPL] / SO 4804(E)

What this is