The notification issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes (CBDT), announces the last date for filing declarations under the Direct Tax Vivad se Vishwas Scheme, 2024.
The Direct Tax Vivad se Vishwas Scheme, 2024 provides a mechanism for resolving pending direct tax disputes.
Key Changes
The last date for filing declarations in respect of tax arrears under the Direct Tax Vivad se Vishwas Scheme, 2024 is April 30, 2025.
Declarations must be filed with the designated authority as per the provisions of Section 90 of the Finance (No. 2) Act, 2024.
Impact Analysis
Taxpayers with Pending Direct Tax Disputes
Action Items: Taxpayers should evaluate their eligibility and potential benefits under the scheme and prepare the necessary declarations for filing before the deadline. Consult with tax advisors to assess the implications and ensure compliance.
Tax Authorities (CBDT)
Action Items: The CBDT should ensure adequate resources and infrastructure are in place to handle the expected surge in declarations before the deadline. They should also provide clear guidance and support to taxpayers to facilitate the filing process.
Designated Authorities
Action Items: Designated authorities should prepare for the influx of declarations and ensure they have the necessary procedures and resources in place to handle them efficiently and effectively.
Key Entities Referenced
Central Board of Direct Taxes (CBDT): The apex body responsible for direct tax administration in India.
Ministry of Finance (Department of Revenue): The government ministry responsible for financial matters, including taxation.
Finance (No. 2) Act, 2024 (15 of 2024): The Act that contains the legal provisions for the Direct Tax Vivad se Vishwas Scheme, 2024. Section 89(1)(l) provides the power to notify the last date for filing declarations, and Section 90 outlines the procedures for filing declarations.
Direct Tax Vivad se Vishwas Scheme, 2024: A scheme introduced by the government to provide a mechanism for resolving pending direct tax disputes by waiving interest, penalties, and prosecution in exchange for payment of the disputed tax.
Designated Authority: The authority specified under the Direct Tax Vivad se Vishwas Scheme, 2024 to receive declarations from taxpayers.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-08042025-262344
CG-DxLx-xEG-I0D8H0x4x2x0 25-262344
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असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 1619] नई दिल्ली, मगं लिार, अप्रैल 8, 2025/चत्रै 18, 1947
No. 1619] NEW DELHI, TUESDAY, APRIL 8, 2025/CHAITRA 18, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
(केन्द्रीय प्रत्यक्ष कर बोडड)
अजधसचू ना
नई दिल्ली, 8 अप्रैल, 2025
का.आ. 1650(अ).—केन्द्रीय सरकार, जित्त (सं. 2) अजधजनयम, 2024 (2024 का 15) की धारा 89 की उपधारा (1) के खंड
(ठ) द्वारा प्रित्त िजियों का प्रयोग करते हुए, प्रत्यक्ष कर जििाि से जिश्वास स्ट्कीम, 2024 के अधीन 30 अप्रैल, 2025 को उस अंजतम
तारीख के रूप में अजधसूजचत करती ह ै जिसको या जिसस े पहले कर बकाया के संबंध में घोषणा, उि अजधजनयम की धारा 90 के
उपबंधों के अनुसार पिाजभजहत प्राजधकारी के पास घोषणाकताड द्वारा फाइल की िाएगी ।
[फा. सं. 32/2025/फा.सं. 370142/9/2025-टीपीएल]
सुरबेन्द्ि ुठाकुर, अिर सजचि, कर नीजत और जिधान प्रभाग
MINISTRY OF FINANCE
(Department Of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 8th April, 2025
S.O. 1650(E).—In exercise of the powers conferred by clause (l) of sub-section (1) of section 89 of the
Finance (No. 2) Act, 2024 (15 of 2024), the Central Government hereby notifies under the Direct Tax Vivad se
Vishwas Scheme, 2024, the 30th day of April, 2025 as the last date, on or before which a declaration in respect of tax
arrear shall be filed by the declarant to the designated authority, in accordance with the provisions of section 90 of the
said Act.
[F. No. 32/2025/ F. No. 370142/9/2025-TPL]
SURBENDU THAKUR, Under Secy.,Tax Policy and Legislation
2422 GI/2025
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.