In the month of March 2020, the Finance Minister, Smt. Nirmala Sitharaman, held a press conference to announce various measures to address the concerns relating to statutory and regulatory compliance. To give effect to such announcement, the Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020 (hereinafter referred to as ‘Ordinance 2020’) was promulgated by the President of India.
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