https://www.taxtmi.com/article/detailed?id=9018 COVID-19 is a force measure warranting temporal adjustments to tax compliance; announced measures chiefly extend filing and linkage deadlines, provide broad one-time extensions for notices, filings and investment windows, and offer an interest and penalty concession for delayed payments in the affected period. The author contends these are necessary relaxations rather than substantive relief, urges uniform application to belated and revised returns and other processes, criticizes the adequacy of the reduced interest provision, and calls for clearer legislative and circular instruments to implement the extensions. en-us Thu, 26 Mar 2020 09:52:25 +0530 Thu, 26 Mar 2020 09:52:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9018 COVID-19 is a force measure warranting temporal adjustments to tax compliance; announced measures chiefly extend filing and linkage deadlines, provide broad one-time extensions for notices, filings and investment windows, and offer an interest and penalty concession for delayed payments in the affected period. The author contends these are necessary relaxations rather than substantive relief, urges uniform application to belated and revised returns and other processes, criticizes the adequacy of the reduced interest provision, and calls for clearer legislative and circular instruments to implement the extensions. Articles Income Tax Thu, 26 Mar 2020 09:52:25 +0530 https://www.taxtmi.com/article/detailed?id=9018