Seeks to amendment in Notification No. 85/2020, dated the 27th October, 2020 - 04/2021 - Income Tax

MINISTRY OF FINANCE (Department of Revenue) CENTRAL BOARD OF DIRECT TAXES NOTIFICATION NO. 04/2021 New Delhi, the 31st January, 2021 S.O. 471(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 amendment in the notification of the Government of India, Ministry of Finance (Department of Revenue), number 85/2020, dated the 27 th 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 clause (a), for the words, figures and letters 31st day of January, 2021 the words, figures and letters 28th day of February, 2021 shall be substituted. [F.No. IT(A)/01/2020-TPL] SHEFALI SINGH, Under Secy., Tax Policy Legislation Division Note : The principal notification was published in the Gazette of India, Extraordinary, Part-II Section 3, Sub-section (ii) dated the 27th October, 2020 vide number S.O. 3847(E), dated 27th October, 2020 and was subsequently amended by notification number S.O. 4804(E), dated 31st December, 2020 published in the Gazette of India, Extraordinary, Part-II Section 3, Sub-section (ii) dated the 31st December, 2020.