Right from the beginning of the COVID-19 outbreak in India, the
government has been proactively granting relaxations to the
taxpayers for meeting various statutory and regulatory compliance
requirements. The government brought the Taxation and Other Laws
(Relaxation of Certain Provisions) Ordinance, 2020 (the Ordinance)
on 31 March 2020, which extended various time limits prescribed
under the direct tax statute. Considering the prevailing
circumstances, the government has extended the relief measures for
providing further relief to the taxpayers by issuing a notification
on 24 June 20201, which shall be effective from 30 June
2020. The major reliefs provided are as follows:
Extension of Dates
