Compliance with the provisions of the Income-tax Act, 1961, forms the backbone of tax administration in India. From filing income-tax returns and depositing tax deducted at source to submitting audit reports and completing assessments, taxpayers are required to fulfil a range of statutory obligations within prescribed timelines. Timely compliance ensures the smooth functioning of the tax machinery and contributes to overall revenue mobilisation.
However, extraordinary situations, such as the COVID-19 pandemic, significantly impacted the ability of taxpayers and tax professionals to meet these deadlines. The sudden imposition of nationwide lockdowns, disruptions to business operations, and a rise in health-related emergencies created an environment where adhering to statutory due dates became difficult, if not impossible.
Recognising this unprecedented challenge, the government introduced a host of measures to ease compliance burdens and provide tax relief. These measures were enabled by the enactment of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, which served as the legal foundation for extending due dates and offering exemptions.
Overview of the TLA Act, 2020
The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, was enacted to provide the central government with the authority to relax statutory timelines under various laws administered by the Department of Revenue. These include the Income-tax Act, the Central Excise Act, the Customs Act, the Finance Act (relating to service tax), and the Prohibition of Benami Property Transactions Act.
Under this law, the government was empowered to issue notifications specifying new due dates for any action, appeal, application, or filing that was required to be done within a specified time under the Income-tax Act. This included filing returns, furnishing audit reports, and issuing notices or completing assessments.
By invoking the provisions of the TLA Act, the Central Board of Direct Taxes issued a series of notifications and circulars to provide timely relief to taxpayers. The extensions were aimed not only at easing compliance but also at supporting the continuity of businesses that were already under economic distress.
Impact of COVID-19 on Tax Administration
The COVID-19 pandemic disrupted every segment of the economy, including the functioning of the tax administration. Most government offices, including those under the Income Tax Department, operated at limited capacity for several months. Physical movement restrictions, closure of accounting and legal firms, and reduced availability of digital infrastructure created widespread compliance hurdles.
Given that several compliance obligations under the Income-tax Act are interlinked, a delay in one area such as tax audits could directly affect the timely filing of income-tax returns. To mitigate cascading non-compliance, the CBDT acted swiftly to relax several procedural timelines.
Apart from procedural relief, the government also acknowledged the financial hardship faced by individuals due to rising medical costs, job losses, and the death of family members. Consequently, special exemptions from tax were granted in specific cases involving COVID-19 treatment and compensation.
Exemption on COVID-19 Treatment Expenses
The cost of COVID-19 treatment, especially during the second wave, was prohibitively high. Private hospitalisation, oxygen supply, critical care medicines, and home healthcare created a significant financial burden for many families. To reduce the tax impact on such expenses, the government decided to exempt from tax any sum of money received by a taxpayer from any person for the purpose of treatment of COVID-19.
This exemption applies to all payments received during the financial year 2019–20 and subsequent years. It covers sums received from employers, friends, relatives, or charitable organisations. The exemption is applicable regardless of whether the sum was received in cash or kind and does not impose any monetary cap.
The rationale behind this exemption is rooted in the principle that amounts received for covering personal medical emergencies should not be treated as income liable to tax. The exemption also ensures that individuals who turned to crowdfunding platforms or community donations to meet their treatment expenses are not penalised under the tax law.
Tax Relief for Families of Deceased COVID-19 Victims
In another landmark move, the government decided to exempt from tax any sum of money received by the family members of a deceased individual as compensation for death caused due to COVID-19. The exemption applies to ex-gratia payments made by employers as well as donations or assistance received from other individuals or organisations.
If the compensation is received from the employer of the deceased, the entire amount is exempt from tax, without any monetary limit. However, if the amount is received from any other person, the exemption is capped at ten lakh rupees in aggregate. These exemptions also apply retrospectively from the financial year 2019–20 and remain applicable for all subsequent years.
The CBDT clarified that the necessary legislative amendments to give effect to these exemptions would be introduced in due course. In the meantime, taxpayers have been permitted to claim the exemptions by way of suitable disclosure in their income-tax returns.
Documentation Requirements for Claiming Exemptions
To claim exemptions related to COVID-19 treatment or compensation, taxpayers must retain adequate documentary proof. This includes hospital and pharmacy bills, diagnostic test reports, bank statements showing receipt of funds, declarations from employers, and any correspondence relating to the disbursement of assistance.
For ex-gratia compensation received due to death, the taxpayer (usually a legal heir or nominee) should maintain death certificates, declarations from the employer, or communication from the donor organisation. These documents may be called for verification during assessment or scrutiny proceedings and serve as evidence of the genuineness of the exemption claimed. Given that these exemptions are not yet incorporated into the main body of the Income-tax Act, careful and transparent disclosure in tax returns is critical to avoid future disputes.
Role of CBDT Circulars in Clarifying Relief Measures
The Central Board of Direct Taxes played a crucial role in operationalising the relief measures. Through multiple circulars, it clarified the scope, eligibility, and manner of availing the exemptions. For instance, the CBDT’s circulars issued in June 2021 and September 2021 explicitly confirmed the retrospective applicability of exemptions for medical treatment and ex-gratia payments.
These circulars also provided illustrations and examples to explain the application of the monetary limit in case of compensation received from sources other than employers. In addition, the board advised taxpayers to report such exempt receipts under the relevant schedule in the income-tax return.
CBDT also instructed its field officers to adopt a lenient and taxpayer-friendly approach while handling cases involving COVID-related exemptions. Such administrative instructions helped reduce litigation and instilled confidence among taxpayers that the relief would be implemented in letter and spirit.
Tax Policy Perspective on Pandemic Relief
The tax exemptions granted during the pandemic illustrate how the tax system can act as a vehicle for social protection during national emergencies. While direct benefit transfers and subsidies are common tools of economic relief, tax exemptions are often more efficient in reaching the middle class and salaried groups who form a large part of the formal economy.
By exempting sums received for COVID-19 treatment and compensation, the government ensured that individuals were not further burdened at a time of crisis. The exemptions also ensured parity between formal and informal sources of aid, thus maintaining horizontal equity across different taxpayer categories.
The retrospective applicability of the exemptions reflects the proactive approach of the tax administration in acknowledging the realities of the pandemic and offering timely relief. It also reinforces the evolving nature of fiscal policy, which increasingly recognises the role of empathy and flexibility in lawmaking.
Equity, Cap Limits, and Targeted Relief
The introduction of a monetary cap of ten lakh rupees for compensation received from sources other than employers serves a dual purpose. It provides meaningful relief to families affected by death while also preventing potential misuse of the exemption route for large tax-free transfers.
From a tax policy perspective, this approach aligns with the principle of targeted relief. It balances the need for compassion with the need to maintain the integrity of the tax base. By allowing full exemption for employer-paid compensation and limiting exemption from other sources, the government has attempted to ensure that genuine hardship cases benefit the most.
This framework also draws a clear line between gratuitous assistance and structured welfare measures, thereby protecting the fiscal interests of the state while addressing taxpayer concerns.
Assessment Implications and Compliance Advisory
While the exemption has been welcomed by taxpayers and practitioners alike, it has also led to questions regarding implementation at the field level. Since the exemptions are not yet part of the core Income-tax Act, they rely heavily on circulars and administrative instructions. As such, taxpayers are advised to maintain complete documentation, ensure proper classification of income in return filings, and consult professionals where necessary.
Field officers may request supporting evidence during assessment proceedings. Taxpayers should be prepared to substantiate their claims with relevant invoices, receipts, donor declarations, and medical records. Transparency and accuracy in reporting are key to securing the benefit of these exemptions without triggering audits or reassessments.
In the absence of detailed statutory rules, the role of tax professionals becomes even more critical in advising clients on the correct treatment of such receipts and avoiding inadvertent non-compliance.
CBDT Notifications and Circulars on Extended Due Dates for Income-tax Compliance
The COVID-19 pandemic brought unprecedented disruptions to the routine operations of businesses, professionals, and government departments. To ease the burden on taxpayers, the Central Board of Direct Taxes issued a series of notifications and circulars under the enabling provisions of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. These relaxations aimed to provide temporary relief by extending the due dates of various compliances under the Income-tax Act.
One of the most significant sets of circulars included Circular No. 9/2021 dated 20th May 2021 and Circular No. 17/2021 dated 9th September 2021, among others. These circulars revised due dates for filing income tax returns, tax audit reports, transfer pricing documentation, TDS statements, Form 10-IC, Form 10-IE, and more.
These extensions were applicable for Assessment Year 2021–22 (i.e., Financial Year 2020–21), which coincided with the peak of the second wave of COVID-19 in India. The aim was to allow taxpayers, especially small businesses and professionals, to prioritise safety while maintaining compliance.
Revised Due Dates for Filing of Return of Income (ITR)
For different categories of taxpayers, the due dates for filing income tax returns were extended as follows:
Individual and HUF (Non-audit cases)
Originally due on 31st July 2021, the deadline for filing ITR for individuals and Hindu Undivided Families (not subject to audit) was extended multiple times. Finally, it was revised to 31st December 2021. This provided significant relief to small taxpayers, especially salaried employees and pensioners who faced logistical issues due to lockdowns.
Companies and Other Persons (Audit Cases)
The original due date for corporate taxpayers and other entities required to get their accounts audited was 31st October 2021. Considering audit-related challenges and the need for physical verification of records in many cases, the due date was extended to 15th February 2022.
This extension was instrumental in ensuring proper compilation and verification of financials, especially for businesses that had faced closures or disruption in internal operations.
Assessees Required to Furnish Transfer Pricing Reports
For entities involved in international or specified domestic transactions and required to furnish a report in Form 3CEB, the due date for return filing was extended from 30th November 2021 to 28th February 2022.
This extension aligned with the revised timelines for furnishing Form 3CEB itself, recognising the complex nature of transfer pricing documentation and certifications.
Extended Due Dates for Audit Report and Other Reports under Income-tax Act
Audit reports and transfer pricing reports form the backbone of income tax compliance for corporate and professional entities. The extended due dates for various reports were as follows:
- Form 3CA/3CB and 3CD (tax audit reports): Extended from 30th September 2021 to 15th January 2022.
- Form 3CEB (transfer pricing report): Extended to 31st January 2022.
These extensions not only benefitted tax professionals but also allowed sufficient time for businesses to collate data, make representations, and comply accurately with regulatory requirements.
The delay in audit procedures also meant that certain consequential forms, such as those determining the applicable tax regime (Form 10-IE or Form 10-IC), had to be deferred accordingly.
Forms 10-IE and 10-IC: Choice of Tax Regime
Form 10-IE and Form 10-IC relate to the selection of alternative tax regimes available under Sections 115BAC and 115BAA respectively.
- Form 10-IE, for individuals opting for the concessional regime under Section 115BAC, was allowed to be filed up to the extended due date of filing ITR, i.e., 31st December 2021 (non-audit cases) or 15th February 2022 (audit cases).
- Form 10-IC, for domestic companies opting for reduced corporate tax rate under Section 115BAA, could also be filed by the extended due dates aligned with the ITR filing timeline.
The timely filing of these forms is crucial because once the option is exercised, it remains binding unless specifically withdrawn under the provisions of the law.
Extension in the Due Date for Filing Form 67 – Foreign Tax Credit Claims
Form 67 is required to be filed for claiming credit of taxes paid in a foreign country under a Double Taxation Avoidance Agreement. Originally, this form had to be submitted on or before the due date of filing the return under Section 139(1).
However, the CBDT extended the time for filing Form 67 up to the end of the assessment year for which the credit was being claimed. This move enabled eligible taxpayers to correct their filings or submit the necessary documentation without losing the benefit of foreign tax credit.
Revised Deadlines for Filing TDS/TCS Statements
The deadlines for filing quarterly TDS and TCS statements were also extended. These were crucial for ensuring that deductees could claim credit in their Form 26AS.
For the first quarter (April to June 2021) and second quarter (July to September 2021) of FY 2021–22, the following revised deadlines were announced:
- TDS statements in Form 26Q/24Q/27Q: Extended from 31st July and 31st October to 30th September and 30th November respectively.
- TCS statements in Form 27EQ: Similarly extended by one to two months.
These changes ensured that deductors were not penalised for non-compliance due to logistical constraints. It also gave software companies and TDS return preparers time to adjust to changes and process the forms efficiently.
Form 15CA/15CB: Relaxation on Manual Submission for Foreign Remittances
In addition to extending various deadlines, the government also provided operational relief concerning foreign remittances under Rule 37BB. The process of generating and submitting Form 15CA/15CB online was temporarily disrupted during a system upgrade on the income tax portal.
To avoid hardship, taxpayers were allowed to manually submit these forms to authorised dealers until the e-filing facility was fully restored. This temporary measure ensured that foreign remittances could continue without undue compliance bottlenecks.
Extension for PAN-Aadhaar Linking Deadline
Another key compliance obligation that saw multiple extensions was the mandatory linking of Permanent Account Number with Aadhaar. Initially mandated under Section 139AA, failure to link PAN with Aadhaar would result in the PAN becoming inoperative.
The original deadline of 31st March 2021 was successively extended, first to 30th June 2021, then to 30th September 2021, and subsequently beyond. Ultimately, recognising widespread disruptions caused by COVID-19 and technical glitches on the portal, the final date was pushed to 31st March 2022. This extension helped avoid automatic invalidation of PANs that could have otherwise disrupted routine tax and financial transactions.
Extension of Capital Gains Reinvestment Time Limits under Sections 54 to 54GB
To qualify for capital gains exemption under various provisions like Sections 54, 54B, 54F, and 54EC, taxpayers are required to invest the capital gains amount within a specified period.
COVID-19 affected the ability of taxpayers to make such investments, particularly where real estate registration or purchase was involved. Accordingly, the time limits for making such investments falling between 1st April 2021 and 29th September 2021 were extended up to 30th September 2021. This extension allowed taxpayers to preserve their exemptions even when they were unable to complete the reinvestment due to lockdowns or delays in project approvals.
Extension for Filing Applications for Registration under Sections 12AB and 80G
The Finance Act, 2020 had introduced a new regime of re-registration for charitable and religious institutions under Section 12AB and also for institutions seeking exemption under Section 80G. The due date for filing applications for registration and revalidation was initially set as 30th June 2021.
Due to the pandemic, this timeline was extended up to 31st March 2022. The extension ensured that genuine institutions could file the applications without technical or logistical hurdles, and prevented discontinuation of exemption benefits due to procedural delays.
Equalisation Levy Statement – Form 1
The due date for furnishing the statement of Equalisation Levy in Form 1 for FY 2020–21 was extended from 30th June 2021 to 31st December 2021. This extension was crucial for e-commerce operators liable to pay equalisation levy on cross-border digital transactions under Section 165A.
Given that the equalisation levy provisions were relatively new and evolving, the additional time allowed entities to comply more confidently and with appropriate legal support.
Extensions for Filing Statement of Donations in Form 10BD
New reporting obligations introduced under Rule 18AB required charitable institutions to furnish a statement of donations received in Form 10BD. This form enables cross-verification of donation claims by donors in their tax returns.
Considering the administrative burden, the government extended the due date for filing Form 10BD for FY 2020–21 from 31st May 2021 to 31st March 2022. This helped institutions prepare and validate donation data, especially where contributions were made through various online and offline modes during the pandemic.
Impact on Taxpayers and Practitioners
One of the most immediate and visible impacts of the extended due dates was the psychological and operational relief it provided to taxpayers and professionals. The disruptions brought by lockdowns, staff shortages, and closure of physical offices made it nearly impossible for many to comply with original deadlines. The decision of the government to extend various due dates was, therefore, crucial in ensuring that taxpayers did not default merely due to logistical constraints.
Chartered accountants, tax return preparers, and compliance professionals had expressed significant concerns during the initial wave of COVID-19. Many were not only grappling with personal and professional disruption but also handling a high volume of client requests. The extensions provided a much-needed buffer, even though the staggered nature of notifications sometimes led to confusion.
Additionally, businesses were able to preserve cash flow by deferring tax payments and compliance costs, which helped them manage liquidity during months when revenues were severely hit. The shift to a more accommodative compliance framework also ensured that penalties for late filing, failure to deduct or deposit TDS, or missing audit deadlines were minimised.
Technology and Digitisation as Enablers
One of the most important structural changes that enabled the Income-tax Department to offer these relaxations was the increasing digitisation of tax processes. The shift from physical filings to e-filing portals, the use of pre-filled returns, faceless assessments, and electronic communications meant that compliance could continue, albeit slowly, even during periods of restricted movement.
The launch of the new income-tax portal in June 2021, however, encountered serious technical issues. This hampered the ability of taxpayers to file returns, upload reports, or complete basic tasks. Acknowledging this, the government was compelled to issue further extensions. The technical glitches highlighted the dependence on IT systems and the need for robust contingency planning.
At the same time, digitisation enabled more targeted interventions. The government could track real-time return filing trends, monitor bottlenecks, and adjust timelines dynamically. This feedback loop between taxpayers and administrators was critical in designing staggered and need-based extensions.
Institutional Response and Administrative Agility
The series of extensions announced by the Central Board of Direct Taxes between March 2020 and February 2022 reflected a rare degree of responsiveness and adaptability. For an institution often seen as rule-bound and rigid, the ability to recalibrate due dates based on evolving public health data marked a significant departure from the norm.
Moreover, the CBDT showed administrative flexibility in aligning due dates not just for returns, but also for linked activities like filing audit reports, certificates under various sections, filing equalisation levy statements, and so on. This helped maintain the overall compliance ecosystem without creating cascading defaults.
The use of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 as a legislative base gave the CBDT legal backing to extend dates without requiring repeated Parliamentary intervention. This also provided predictability to taxpayers about the continuity of relief measures.
Implications for Revenue Collection
A legitimate concern in any deferment of tax compliance is the impact it has on the timing and certainty of revenue collections. In the initial quarters of FY 2020–21 and FY 2021–22, the deferment of advance tax payments, delayed return filings, and postponed assessments did slow down the cash inflow into the government exchequer.
However, over time, as businesses stabilised and digitisation allowed faster processing, the system caught up. Despite the disruptions, gross direct tax collections for FY 2021–22 and FY 2022–23 showed significant resilience and growth. The improved voluntary compliance culture, combined with data-backed monitoring through Form 26AS and Annual Information Statement, offset the temporary revenue setbacks.
This experience has shown that temporary extensions, if communicated properly and implemented in a rule-based manner, do not necessarily result in long-term revenue loss. On the contrary, they can reinforce compliance by reducing the adversarial nature of enforcement during difficult times.
Interplay with Other Statutory Timelines
While the CBDT did its part in extending due dates under the Income-tax Act, a key challenge emerged due to the interdependence of tax compliance with other statutory obligations. For instance, the timelines under the Companies Act, the Limited Liability Partnership Act, the GST law, and SEBI’s listing regulations were not always synchronised with income-tax deadlines.
This misalignment led to operational difficulties, especially for businesses that needed to finalise audited financials, submit tax audit reports, and meet GST reconciliation obligations in tandem. In many cases, an extension under one law meant little if a related compliance under another law remained unchanged.
The experience underlined the need for a coordinated approach between regulatory bodies. In future crises or even regular compliance planning, inter-agency coordination will be key to ensuring that due date extensions achieve their intended effect.
Sector-wise Impact and Compliance Fatigue
Different sectors of the economy responded differently to the extensions. For instance, small and medium enterprises were highly dependent on tax professionals to manage their compliance. The delays helped them stay on the right side of the law without incurring penalties.
However, there was also evidence of compliance fatigue among certain categories of taxpayers and professionals. With frequent changes in timelines, many found it hard to keep track of the latest due dates. Compliance calendars had to be revised multiple times. Clients often deferred document sharing, leading to last-minute rushes. Professionals faced workload spikes just before the revised deadlines, defeating the very objective of providing breathing space.
This phenomenon of “deadline anxiety” was also evident in the bottlenecks observed on the income-tax portal close to extended due dates. Despite staggered deadlines for different taxpayer categories, server slowdowns and login issues persisted. This calls for more capacity planning and communication to smoothen compliance traffic.
Lessons for Future Emergency Planning
The experience of dealing with COVID-19 has provided several lessons for policymakers and tax administrators. One key takeaway is the importance of a legislative framework that allows dynamic adjustment of compliance rules in extraordinary circumstances. The TLA Act, 2020 served this purpose during COVID, but a permanent provision for disaster-time tax reliefs may be required.
Another lesson is the role of automation and e-governance. Countries with digital tax systems were better able to respond to compliance challenges. India’s investment in e-filing, online verification, and integrated systems paid dividends during this period.
Thirdly, the crisis highlighted the need for stakeholder consultation. Many of the extension decisions were taken after representations from industry associations, tax bar councils, and professional bodies. This process must be institutionalised, with standing committees for emergency response in taxation.
Finally, the importance of integrated compliance calendars and cross-regulatory alignment cannot be overstated. The government could consider creating a unified due date grid, updated in real time, for taxpayers to manage all fiscal, corporate, and labour law obligations from a single dashboard.
Evolution of Compliance Culture
One of the unintended but positive consequences of the pandemic-induced deferments was the behavioural shift in how compliance is approached. The move towards faceless assessments, online filings, and real-time verifications has made many taxpayers more aware of their obligations and responsibilities.
The rising number of income-tax return filings, even among individuals and entities below the threshold limit, is a testimony to improved awareness. The extensive use of Annual Information Statements and pre-filled forms has reduced the friction involved in filing and made the system more inclusive.
That said, the culture of last-minute filing remains a concern. Despite multiple extensions, a large proportion of taxpayers continued to file returns in the last few days before the final deadline. This indicates that merely extending dates is not sufficient unless accompanied by behavioural nudges, automated reminders, and disincentives for repeated last-minute compliance.
Institutional Memory and Documentation
It is equally important to document the compliance response during COVID-19 for future institutional memory. The Income-tax Department, professional bodies, and academic institutions should compile comprehensive reports on how different aspects of the tax law were managed, which provisions were most relied upon, and where the gaps were.
Such documentation will be invaluable not just in times of future emergencies but also in designing more resilient compliance systems. It can feed into training programs for officers, curriculum for tax professionals, and knowledge-sharing across countries.
Potential Legal Reforms Based on the Experience
Based on the experience of revising due dates and implementing relief measures, some legal reforms could be considered:
- Insertion of a permanent enabling clause in the Income-tax Act empowering CBDT to extend due dates in the event of a national calamity, health emergency, or natural disaster.
- Clarification of the status of statutory declarations or reports submitted during an extended period—whether they are deemed valid as per original due date or extended one.
- A harmonised compliance code that integrates timelines under income tax, GST, Companies Act, and other allied laws.
- Mechanism for proactive refund processing in times of emergency, especially for small taxpayers.
- Periodic audit of IT infrastructure of e-filing systems to ensure readiness for traffic surges before due dates.
Conclusion
The COVID-19 pandemic posed an unprecedented challenge not only to public health but also to administrative and economic functioning across sectors. Recognising the hardships faced by taxpayers and professionals, the Government of India took timely and structured steps to ease the burden of compliance under the Income-tax Act. Through a combination of legislative amendments, circulars, and notifications, a broad set of compliance obligations were deferred or relaxed.
At the heart of these efforts lay the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, which empowered the government to extend deadlines and provide relief by way of tax exemptions. The numerous circulars and notifications issued under this framework reflected a responsive and adaptive administration, guided by a clear understanding of on-ground realities.
By extending due dates for filing income tax returns, tax audit reports, equalisation levy statements, TDS returns, and a range of time-bound actions under capital gains provisions, the administration granted crucial breathing space to individuals, businesses, and professionals. Moreover, specific reliefs such as exemption for COVID-related treatment and compensation payments reflected a compassionate approach, acknowledging the immense financial and emotional distress caused by the pandemic.
Beyond the temporary benefits, these measures signal an important evolution in the Indian tax system. They demonstrate the possibility of a more agile and empathetic tax administration, one that is capable of responding effectively to large-scale disruptions. The government’s ability to mobilise legal amendments and issue timely clarifications has reinforced trust in the tax machinery and set a strong precedent for handling similar exigencies in the future.
That said, the extensions also brought with them the need for enhanced coordination, updated compliance calendars, and clarity in interpreting circulars, which sometimes led to confusion on the ground. This highlights the importance of strengthening communication channels, building user-friendly interfaces for compliance, and institutionalising mechanisms to support taxpayers during crises.
As the country gradually transitions out of the pandemic phase, the temporary relaxations and exemptions must be documented, understood, and embedded into institutional memory. The lessons learned from the pandemic should shape future reforms in compliance structures, disaster contingency provisions, and taxpayer services.
In summary, the revised due dates for compliances and related tax reliefs under the Income-tax Act during the COVID-19 period exemplify a system striving for balance between statutory rigor and human-centric relief. They reflect a maturing tax administration committed to equity, responsiveness, and long-term systemic resilience.