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Case law › Notifications › 2021 › Notification No. 04/2021/ F.No. IT(A)/01/2020-TPL / S.O. 471(E)
Notification 31 January 2021

Notification No. 04/2021/ F.No. IT(A)/01/2020-TPL / S.O. 471(E)

Ministry of Finance

What this is

Notification No. 04/2021/ F.No. IT(A)/01/2020-TPL / S.O. 471(E) was published on 31 January 2021. Its subject is Ministry of Finance.

What it does

Under section 3 of the Direct Tax Vivad se Vishwas Act, 2020, the Central Government amends its notification No. 85/2020 dated 27 October 2020 (S.O. 3847(E)). In clause (a) of that notification, "31st day of January, 2021" is substituted by "28th day of February, 2021", extending by one month the date fixed by that clause.

Who it reaches

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 ActNow
s.3s.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 January, 2021
S.O. 471(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), 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 clause (a), for the words, figures and letters "31st day of January, 2021" the words, figures and letters "28th day of February, 2021" shall be substituted.
[Notification No. 04/2021/ F.No. IT(A)/01/2020-TPL]
SHEFALI SINGH, Under Secy., Tax Policy & 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 and was subsequently amended by notification number S.O. 4804(E), dated 31st December, 2020 published in the Gazette of India, Extraordinary, Part-II Section 3, Sub-section (ii) dated the 31st December, 2020.
________________________________________________________________________________________________
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

What to watch

Where you meet it

In filing a declaration under the Direct Tax Vivad se Vishwas Act, 2020 within the date fixed by clause (a) of the principal 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. 1 of 2021  ·  Notification No. 2/2021 [F.No.370142/51/2020-TPL] / SO 117(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.