India's Central Board of Direct Taxes has published Notification No. 04/2021 of 31 January 2021, which extends the deadline for making declarations under the "Vivad Se Vishwas" scheme for tax disputes. Previously extended to 31 January 2021, the deadline has now been further extended to 28 February 2021. The deadline for making payment under the scheme without paying an additional amount remains 31 March 2021.