Re: Last date for payment without additional amount
Since the time limit for payment without additional amount is extended to 30th April, 2021 vide Notification No. 09/2021/ F.No. IT(A)/01/2020-TPL dated 26th February, 2021 by CBDT, whether the last date for payment of amount under VSVS without additional payment in earlier certificates [Form 3] issued before 26th February, 2021 by Designated Authorities will also be 30th April, 2021 [it is mentioned as 31st March, 2021 in the Forms issued before 26.02.2021]. Notification specifies only Act/earlier Notification and not the forms [Form 3] issued earlier.
Since the earlier notification dated 27 -10 -2010 has been amended vide the abovementioned notification, even earlier forms issued will also be covered and payments made upto April 30, 2021 will be as per the third coloumn of the table to section 3 of VSVA.
Thank you so much, Sir.
i have filed vsv . penalty u/s 271 E and 271 (1) ( c) will be covered in that ???? or i have to file declaration seperately for both penalty ???