The Central Board of Direct Taxes on August 29, 2021 extended the Income Tax return filing date to September 30, 2021 from the previous deadline of August 31, 2021. The latest changes were made stating the changes in deadline for ITR filing under Section 3 of The Direct Tax Vivad se Vishwas Act 2020.
Considering the difficulties being faced in issuing and amending Form no 3, which is a pre requisite for making payment by declaring under Vivad se Vishwas Act, it has been decided to extend the last date of payment of the amount (without any additional amount) to 30th September, 2021.
Though the department made it clear that there is no proposal to change the last date for payment of the amount (with additional amount) under Vivad se Vishwas Act, which remains as 31st October, 2021. Earlier, the last date of payment of the amount was notified as August 2021, as per the June 25 notification.
The Direct Tax ‘Vivad se Vishwas’ Act, 2020 was enacted on March 17, 2020 with the objective to reduce pending income tax litigation, generate timely revenue for the government and benefit taxpayers.