Section 5 - Amendment of section 3 of Act 3 of 2020 - The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020

CHAPTER IV AMENDMENTS TO THE DIRECT TAX VIVAD SE VISHWAS ACT Amendment of section 3 of Act 3 of 2020. 5. In section 3 of the Direct Tax Vivad Se Vishwas Act, 2020,- (a) in the opening portion, for the words, under the provisions of this Act on or before the last date the words under the provisions of this Act on or before such date as may be notified shall be substituted and shall be deemed to have been substituted; (b) in the Table,- (i) in third column, in the heading, for the figures, letters and words 31st day of March, 2020 , the figures, letters and words 31st day of December, 2020 or such later date as may be notified shall be substituted and shall be deemed to have been substituted; (ii) in fourth column, in the heading, for the figures, letters and words 1st day of April, 2020 , the figures, letters and words 1st day of January, 2021 or such later date as may be notified shall be substituted and shall be deemed to have been substituted;