The Central Board of Direct Taxes (CBDT) has extended the due date for determining the amount payable under the Direct Tax Vivad Se Vishwas Scheme, 2024. The new deadline is set for January 31, 2025, instead of the earlier due date of December 31, 2024. This extension applies to cases where the declaration is filed by January 31, 2025, in which case the payable amount will be determined according to column (3) of the Table in section 90 of the Scheme. For declarations filed after February 1, 2025, the amount payable will be determined as per column (4) of the same Table. This decision was made under the powers conferred by section 97(2) of the Scheme.
F. No. 370149/213/2024-TPL
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes,
New Delhi
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Circular No. 20/2024 Dated 30th December, 2024
Subject: – 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 – 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 31st December, 2024 to 31st 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 payable shall be determined as per column (3) of the Table specified in section 90 of the Scheme, and where declaration is filed on or after 01′ February, 2025, amount payable shall be determined as per column (4) of the said Table.
(Surbendu Thakur)
Under Secretary to the Govt. of India
Copy to:
1. PS to F.M./ PS to MoS
2. PS to Revenue Secretary
3. Chairman (CBDT) & All Members of CBDT
4. All Pr. CCsIT/CCsIT/Pr. DGsIT/DGsIT
5. All Joint Secretaries/CsIT, CBDT
6. Directors/Deputy 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 Spokesperson of CBDT with a request to publicize widely
9. JCI’F, Data Base Cell for placing it on irsofficersonline.gov.in
10. The Institute of Chartered Accountants of India, IP Estate, New Delhi
11. All Chambers of Commerce
12. The Guard File
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