Due to the ongoing impacts of the COVID-19 pandemic, India's Central Board of Direct Taxes issued a release on 24 April 2021 announcing time limit extensions to 30 June 2021 in relation to passing orders for assessment or reassessment, passing orders directed by the dispute resolution panel (DRP), issuing notices where income has escaped assessment, and sending intimation of processing for the Equalisation Levy under Finance Act 2016. In addition, the deadline for making payment under the "Vivad Se Vishwas" scheme for tax disputes without paying an additional amount is also extended to 30 June 2021.