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ARTICLE · 14 MAY 2020

COVID-19 Related Income Tax Relief Measures

Khaitan & Co.
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As the situation in view of COVID-19 is evolving, the Government of India has been announcing quite a few relaxations with respect to various income tax related provisions and compliances.

IndiaTax
Vinita Krishnan
Vinita Krishnan
Rahul Jain
Rahul Jain
Ujjval Gangwal
Ujjval Gangwal
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As the situation in view of COVID-19 is evolving, the Government of India has been announcing quite a few relaxations with respect to various income tax related provisions and compliances. In furtherance to the Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020 (please see our ERGO dated 03 April 2020), some of the key relief measures provided for income taxes include:

  • Relaxation on issuance of certificate for deduction and collection of tax at Nil or lower rate for FY 2020-21 (vide order dated 31 March 2020 and subsequent clarification dated 09 April 2020 made by Central Board of Direct Taxes (CBDT)):
    • Where the taxpayer holds a certificate for deduction and collection of tax at Nil or lower rate (Certificate) for financial year (FY) 2019-20 and has not made an application for FY 2020-21 or the application made is pending disposal, the Certificate issued for FY 2019-20 would stand valid for the period mentioned therein and from 1 April

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