The Finance Department of Kerala issued a notification on December 30, 2024, extending the due date for determining the amount payable under the Direct Tax Vivad Se Vishwas Scheme 2024, as outlined in Section 90, Column (3) of the Scheme. This extension offers taxpayers additional time to determine the payable amount under the scheme, providing a window for smooth compliance.
Key Details on Pay Revision and Uniform Allowance
The notification also includes instructions related to the grant of Uniform Allowance to employees holding posts where uniforms are mandatory as per the government’s pay revision orders.
- Uniform Allowance for Employees on Leave: Employees in designated uniform-required positions, even if on unpaid leave, are still eligible for the uniform allowance. This allowance will be granted once per financial year, provided 12 months have passed since the last sanction of the allowance.
- Allowance Sanction: Employees who remain in the same position are entitled to receive the uniform allowance at the same rate as previously sanctioned in the salary revision order.
Conclusion
This notification not only extends the due date for the Direct Tax Vivad Se Vishwas Scheme but also clarifies the policy regarding uniform allowances for employees, ensuring they receive their entitled benefits even during periods of leave.
