Shilpa Manjunath

Worldwide covid-19 pandemic and rapidly increase in its outspread has lead the common man to face many difficulties. This is very complicated situation for taxpayers in facing the compliance requirement under various provisions of income tax act 1961 and Central Board of Indirect Taxes and Customs (CBIC) have issued a circular(no.138/08/2020-GST dated 6 may 2020) clarifying certain challenges faced by the taxpayer in adhering to the compliance requirement under GST. Hence here are the number of tax relief measures announced by the government for the benefit of the taxpayers.