Taxation and Other Laws (Relaxation and Amendment) Act 2020 extends deadlines, caps interest, mandates faceless tax procedures. The Act extends statutory time limits for actions and compliances falling between 20 March 2020 and specified dates to 31 March 2021 (or notified dates), caps interest and waives penalties for certain delayed tax payments paid by 30 June 2020 (or notified dates), amends Income tax Act provisions on specified funds, charitable registrations and approvals (including new 12AB registration and related timelines), reduces temporary withholding and collection rates to three fourths for a defined period, and empowers the Central Government to notify comprehensive faceless schemes and units to conduct assessments, inquiries, registrations and other functions with dynamic jurisdiction and electronic procedures.