<h1>Tax relief measures expanded compliance deadlines and reduced withholding and interest burdens to ease COVID-19 industry impact.</h1> The Government implemented COVID-19 tax relief by extending compliance deadlines, reducing TDS/TCS rates and interest on delayed tax payments, issuing corporate tax refunds, and extending investment and dispute-resolution windows. The Finance Bill 2021 proposed raising safe harbour margins for primary residential sales, extending affordable and rental housing deductions and start-up deduction eligibility, and increasing the audit threshold for digitally transacting businesses. A time-limited customs duty exemption for specified medical imports and labour ministry control rooms for worker grievance redressal were also instituted.