CBDT has clarified vide Circular No.18/2020 dated 28.10.2020, that Where a Declarant files a declaration under Vivad se Vishwas on or before 31st December 2020,the designated authority,while issuing the certificate under sub section (1) of section 5 of the Vivad se Vishwas,shall allow the declarant to make payment without additional amount on or before 31st March 2021.
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