Case law › Notifications › 2021 › Notification No. 75/2021 [F.No.IT(A)/01/2020-TPL] / SO 2581(E)

Notification 25 June 2021

Notification No. 75/2021 [F.No.IT(A)/01/2020-TPL] / SO 2581(E)

Ministry of Finance

What this is

Notification No. 75/2021 [F.No.IT(A)/01/2020-TPL] / SO 2581(E) was published on 25 June 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 June, 2021" is substituted by "31st day of August, 2021"; in clause (c), "1st day of July, 2021" is substituted by "1st day of September, 2021"; and after clause (c) a new clause (d) is inserted providing that 31 October 2021 shall be the last date under clause (l) of sub-section (1) of section 2 of that Act. The effect is a further extension of the dates governing payment under the Scheme.

Who it reaches

Declarants under the Direct Tax Vivad se Vishwas Act, 2020
Designated Authorities issuing certificates and receiving payment under the Scheme
Advisers timing payment to avoid the higher amount
Appellate authorities before whom the covered appeals stood

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.2	s.2, s.346, s.355
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 25th June, 2021
S.O. 2581(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 27thOctober, 2020, published in the Gazette of India, Extraordinary, Part-II, Section 3, Subsection (ii), vide number S.O. 3874(E), dated 27th October, 2020, namely:—

In the said notification,—
(i) in clause (b), for the figures, letters and words "30th day of June, 2021", the figures, letters and words"31st day of August, 2021" shall be substituted;
(ii) in clause (c), for the figures, letters and words "1st day of July, 2021", the figures, letters and words"1st day of September, 2021" shall be substituted;
(iii) after clause (c), the following clause shall be inserted, namely: —
"(d) 31st day of October, 2021 shall be the last date under clause (l) of sub-section (1) of section 2 of the said Act.".

2. This notification shall come into force from the date of its publication in the Official Gazette.
[Notification No. 75/2021/F.No.IT(A)/01/2020-TPL]
SHEFALI SINGH, Under Secy., Tax Policy and Legislation Division

Note: The principal notification was published in the Gazette of India, Extraordinary, Part-II Section-3, Sub Section (ii) vide S.O. 3847(E), dated 27th October, 2020 and was subsequently amended vide notification number S.O.4804(E) dated 31st December, 2020 published in the Gazette of India, Extrordinary, 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, Sub-section (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 and notification number S.O.1704(E) dated 27th April, 2021 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) dated the 27th April, 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.

From when

The date of publication in the Official Gazette.

What to watch

The notification comes into force from the date of its publication in the Official Gazette.
Payment on or before 31 August 2021 falls in the earlier limb; payment on or after 1 September 2021 falls in the later one.
The newly inserted clause (d) fixes 31 October 2021 as the last date under section 2(1)(l) of the Act, which is a separate outer limit.
The note lists four earlier amendments to the same principal notification, so the dates must be traced through the whole series.

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. 89/2026-CBDT [F. No. 164/1/2026-ITA-1] / SO 3936(E) — Ministry of Finance 17 July 2026
Notification No. 75/2026 [F. No. 275/18/2026-IT(B)] / SO 3610(E) : TDS Exemption on Ship Lease Payments to IFSC Units — 4 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 3 July 2026
Notification No. 74/2026 [F. No. 275/16/2026-IT(B)] / SO 3609(E) : TDS Exemption on Aircraft Lease Payments to IFSC Units — 4 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 3 July 2026
Notification No. 65/2025 [F. No. 300196/4/2019-ITA-I] / S.O. 2739(E) — Ministry of Finance 19 June 2025
Notification No. 56 /2025 [F.No.300164/4/2024-ITA-1] / SO 2576(E) — 2 the Gazette of INDIA : Extraordinary [Part Ii—sec. 3(ii)] 12 June 2025
Notification No. 52/2025 [F. No. 300164/5/2024-ITA-1] / SO 2447(E) — Ministry of Finance 30 May 2025

← Notification No. 74/2021 [F. No. 370142/35/2020-TPL] / SO 2580(E) · Notification No. 1 of 2021 →

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.