The Ministry of Finance (MoF) on December 30, 2024, issued a notification regarding the Extension of the due date for determining the amount payable as per column (3) of Table specified in section 90 of Direct Tax Vivad Se Vishwas Scheme, 2024
Extension of the due date for determining the amount payable as per column (3) of the Table specified in section 90 of the Scheme from December 31, 2024, to January 31, 2025.
The Direct Tax Vivad Se Vishwas Scheme, Rules or Guidance Note of 2024, in such cases where the declaration is filed on or before January 31, 2025, the amount payable shall be determined as per column (3) of the Table specified in section 90 of the Scheme, and where a declaration is filed on or after February 01, 2025, the amount payable shall be determined as per column (4) of the said Table.
[Notification No.20/2024]
