JKNP & ASSOCIATES

 CHAPTER IV

AMENDMENTS TO THE DIRECT TAX VIVAD SE VISHWAS 

 5. In section 3 of the Direct Tax Vivad Se Vishwas Act, 2020, -

(a) in third column, in the heading, for the figures, letters and words "31st day of March, 2020", the figures, letters and words "30th day of June, 2020"shall be substituted;

(b) in fourth column, in the heading, for the figures, letters and words "1 stday of April, 2020", the figures, letters and words "1 stday of July, 2020" shall be substituted.