MINISTRY OF FINANCE

(Department of Revenue)

(CENTRAL BOARD OF DIRECT TAXES)

NOTIFICATION NO. 39/2021

New Delhi, the 27th April, 2021

S.O. 1704(E).-In exercise of the powers conferred by section 3 of the Direct Tax Vivad se Vishwas Act, 2020 (3 of 2020), the Central Government hereby makes the following amendments in the notification of the Government of India, Ministry of Finance, (Department of Revenue), number 85/2020, dated the 27th October, 2020, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii), vide number S.O. 3847(E), dated 27th October, 2020 , namely:––

In the said notification, ––

(i) in clause (b), for the figures, letters and words “30th day of April, 2021”, the figures, letters and words “30th day of June, 2021” shall be substituted;

(ii) In clause (c), for the figures, letters and words “1st day of May, 2021”, the figures, letters and words “1st day of July, 2021” shall be substituted.

[F.No. IT(A)/01/2020-TPL]