circular no. 20/2024 extension of due date for determining amount payable as per column 3 of table specified in section 90 of direct tax vivad se vishwas scheme 2024

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F. No. 370149/213/2024-TI'L Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes ***** Circular No. 20/2024 New Delhi, dated 30th December, 2024 Subject: - ~: xtension of due date for determining amount payablc as per column (3) of Table specificd in section 90 of Direct Tax Vivad Se Vishwas Scheme, 2024 - reg. The Central Board of Direct Taxes (CBDT), in exercise of its powers under sub-section (2) of section 97 of the Direct Tax Vivad Se Vishwas Scheme, 2024 ('the Scheme') extends the due date for determining amount payable as per column (3) of the Table specified in section 90 of the Scheme from 31" December, 2024 to 31" January, 2025. (2) Accordingly, notwithstanding anything contained in the Direct Tax Vivad Se Vishwas Scheme, Rules or Guidance Note of 2024, in such cases where declaration is filed on or before 31st January, 2025, amount payablc shall be determined as per column (3) of the Table specified in section 90 of the Scheme, and where declaration is filed on or aftcr 01 " February, 2025, amount payable shall be determincd as per column (4) of the said Table. ~~ (Surbendu Thakur) Under Secretary to the Govt. of India Copy to: I. I'S to F.M .! PS to MoS (F) 2. PS to Revenue Secretary 3. Chairman (CBDT) & All Members ofCBOT 4. All Pr. CCsIT/CCsIT/Pr. DGslT/OGsIT 5. All Joint Secretaries/CsIT, CI3DT 6. DirectorslDeputy Secretaries/Under Secretaries of CBDT 7. Web Manager, with a request to place the order on official Income-tax website 8. CIT (M&TP), Official Spokcsperson orCBDT with a request to publicize widely 9. JCIT, Data Base Ccll for placing it on irsofficersonline.gov.in 10. The Institute of Chartered Accountants of India, []' Estate, New Delhi II. All Chambers of Commercc 12. The Guard File