Correct Answer : Option (D) - March 31, 2021
The Central Government has extended the dead line to 31st March 2021, for making payments under the income tax dispute settlement scheme ‘Vivad Se Vishwas’.
As per the Central Board of Direct Taxes (CBDT), the declaration has to be made by December 31st 2020 and only in respect of such declarations, the payment of income tax without additional amount can be made by 31st March.