The Central Board of Direct Taxes (CBDT), in the 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 the 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 the declaration is filed on or before 31st January 2025, the amount payable shall be determined as per column (3) of the Table specified in section 90 of the Scheme, and where the declaration is filed on or after 01st February 2025, the amount payable shall be determined as per column (4) of the said Table
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