Since the outbreak of COVID–19 pandemic, the Indian government has announced a slew of measures to alleviate hardships caused to Indian citizens and corporates at large, particularly with regard to matters involving compliance with statutory and regulatory timelines. In order to give effect to some of the relief announcements, the government has promulgated an Ordinance, titled as ‘The Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020’ (the Ordinance).
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