Case law › Notifications › 2021 › Notification No. 39/2021 [F.No. IT(A)/01/2020-TPL]/ SO 1704(E)

Notification 27 April 2021

Notification No. 39/2021 [F.No. IT(A)/01/2020-TPL]/ SO 1704(E)

Ministry of Finance

What this is

Notification No. 39/2021 [F.No. IT(A)/01/2020-TPL]/ SO 1704(E) was published on 27 April 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 (b), "30th day of April, 2021" is substituted by "30th day of June, 2021"; and in clause (c), "1st day of May, 2021" is substituted by "1st day of July, 2021". The effect is to move the dividing date for payment under the Scheme forward by two months.

Who it reaches

Declarants under the Direct Tax Vivad se Vishwas Act, 2020
Designated Authorities receiving payment under the Scheme
Advisers timing payment to avoid the higher amount
Assessees whose appeals were withdrawn on making a declaration

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 27th April, 2021
S.O. 1704(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 (b), for the figures, letters and words "30th day of April, 2021", the figures, letters and words "30th day of June, 2021" shall be substituted;
(ii) In clause (c), for the figures, letters and words "1st day of May, 2021", the figures, letters and words "1st day of July, 2021" shall be substituted.
[Notification No. 39/2021/ F.No. IT(A)/01/2020-TPL]
RAJESH KUMAR BHOOT, Jt. 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 and notification number S.O. 964(E), dated 26th February, 2021 published in the Gazette of India, Extraordinary, Part-II Section 3, Subsection (ii) dated the 26th February, 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

Payment on or before 30 June 2021 now falls in the earlier limb and payment on or after 1 July 2021 in the later one.
The notification states no separate commencement date.
The note records three earlier amendments to the same principal notification, which must be read in sequence.
Only clauses (b) and (c) are touched; clause (a) is not amended here.

Where you meet it

In the certificate issued by the Designated Authority and in the challan by which the amount under the Scheme is paid.

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. 38/2021 [F. No. 370142/35/2020-TPL] / SO 1703(E) · Notification No. 37/2021 [F. No. 370142/28/2020-TPL]/ GSR 291(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.