Case law › Notifications › 2021 › Notification No. 09/2021 [F.No. IT(A)/01/2020-TPL] / SO 964(E)

Notification 26 February 2021

Notification No. 09/2021 [F.No. IT(A)/01/2020-TPL] / SO 964(E)

Ministry of Finance

What this is

Notification No. 09/2021 [F.No. IT(A)/01/2020-TPL] / SO 964(E) was published on 26 February 2021. Its subject is Ministry of Finance.

What it does

In exercise of the powers under section 3 of the Direct Tax Vivad se Vishwas Act, 2020, the Central Government amends its notification S.O. 3847(E) dated 27 October 2020 (Notification No. 85/2020). In clause (a), "28th day of February, 2021" is substituted by "31st day of March, 2021"; in clause (b), "31st day of March, 2021" is substituted by "30th day of April, 2021"; and in clause (c), "1st day of April, 2021" is substituted by "1st day of May, 2021". Each of the three dates governing the scheme under that notification is thereby put back by one month.

Who it reaches

Declarants under the Direct Tax Vivad se Vishwas Act, 2020
Designated Authorities receiving declarations and issuing certificates under that Act
Advisers computing the amount payable by reference to the date of payment

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 26th February, 2021
S.O. 964(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 amendments 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 the said notification,––
(i) in clause (a), for the figures, letters and words "28th day of February, 2021" the figures, letters and words "31st day of March, 2021" shall be substituted;
(ii) in clause (b), for the figures, letters and words "31st day of March, 2021" the figures, letters and words "30th day of April, 2021" shall be substituted; and
(iii) in clause (c), for the figures, letters and words "1st day of April, 2021" the figures, letters and words "1st day of May, 2021" shall be substituted.
[Notification No. 09/2021/ 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 and notification number S.O. 471(E), dated 31st January, 2021 published in the Gazette of India, Extraordinary, Part-II Section 3, Subsection (ii) dated the 31st January, 2021.
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

The three dates move together: the clause (a) date becomes 31 March 2021, the clause (b) date 30 April 2021 and the clause (c) date 1 May 2021.
The clause (b) and clause (c) dates are consecutive, 30 April 2021 and 1 May 2021, so a date falling on either side of that divide is governed by a different clause.
The note records that the principal notification had already been amended twice, vide S.O. 4804(E) dated 31 December 2020 and S.O. 471(E) dated 31 January 2021, so it must be read as amended three times.
The extract does not reproduce the parent notification, so the content of clauses (a), (b) and (c) must be read from S.O. 3847(E).

Where you meet it

In filing a declaration and paying the amount determined under the Direct Tax Vivad se Vishwas Act, and in the certificate issued by the Designated Authority.

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. 10/2021 [F.No.370142/35/2020-TPL] / S.O. 966(E) · Notification No. 8/2021 [F.No.300196/35/2019-ITA-I] / SO 813(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.