On 27 October 2020, India’s Central Board of Direct Taxes has published a notification extending the deadline (third time) for making payment under the direct tax dispute settlement scheme ‘Vivad Se Vishwas’ by three months to March 31, 2021.

Firstly, it was extended from 31st March 2020 to 30th June 2020. Later again, the date was extended further to 31st December 2020 by the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. The deadline for making declarations under the scheme has also been extended to 31 December 2020.