Notification no. 09/2021
The Central Board of Direct Taxes (CBDT) has extended the last date to opt for and making payment without any additional charges under the Vivad se Vishwas Act, 2020 by another one month.
The last date for opting for the scheme is 31-03-2021 and the last date for making payment without additional charge is 30-04-2021. Any amount paid on or after 01-05-2021 shall be liable for payment of an additional 5%/10% (as the case may be) of disputed tax.