(Central Board of Direct Taxes)
Notification No. 94/2021 [F.No.IT(A)/01/2020-TPL (Part-I)-(Part- I)] / S.O. 3536(E) was published on 31 August 2021. Its subject is (Central Board of Direct Taxes).
In exercise of the power under section 3 of the Direct Tax Vivad se Vishwas Act, 2020, the Central Government further amends its notification No. 85/2020 dated 27 October 2020, S.O. 3874(E), which fixes the dates governing payment under that Act. In clause (b) of that notification, "31st day of August, 2021" is substituted by "30th day of September, 2021", and in clause (c), "1st day of September, 2021" is substituted by "1st day of October, 2021". The notification comes into force from the date of its publication in the Official Gazette.
| Under the 1961 Act | Now |
|---|---|
| s.3 | s.3 |
ई
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 31st August, 2021
S.O. 3536(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 further 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. 3874(E), dated 27th October, 2020, namely:—
In the said notification, —
(i) in clause (b), for the figures, letters and words "31st day of August, 2021", the figures, letters and words "30th day of September, 2021" shall be substituted;
(ii) in clause (c), for the figures, letters and words "1st day of September, 2021", the figures, letters and words "1st day of October, 2021" shall be substituted.
2. This notification shall come into force from the date of its publication in the Official Gazette.
[Notification No. 94/2021F.No.IT(A)/01/2020-TPL (Part-I)-(Part- I)]
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, Sub-section (ii) dated the 26th February, 2021, 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 and notification number S.O.2581(E) dated 25th June, 2021 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) dated the 25th June, 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.
The date of publication in the Official Gazette (the notification is dated 31 August 2021), the substituted dates being 30 September 2021 and 1 October 2021.
In the payment of the amount determined by a designated authority under the Direct Tax Vivad se Vishwas Act, 2020, where the date of payment decides which of the two amounts is payable.
← Notification No. 95/2021 [F. No. 370142/36/2021-TPL] / GSR 604(E) · Notification No. 93/2021 [F.No. 370142/34/2021-TPL(Part III)] / GSR 578(E) →
Source: the Income Tax Department’s own published text — its page for this instrument.
