The CBDT issued a corrigendum to Circular No. 9/2020 dated April 27, 2020, which further clarifies the provisions of the Direct Tax Vivad Se Vishwas Act, 2020 and answered some of the questions of the act are as under:-
- in the answer to question number 1, for the word “Bill” read the word “Act”; and
- in the answer to question numbers 26,28, 29, and 41 for the figures, letters, and word “31st March 2020”, wherever they occur, read the figures, letters, and word “30th June 2020”.
The Complete Circular can be accessed at: https://www.incometaxindia.gov.in/communications/circular/corrigendum_circular_9_2020.pdf