In view of the continuing challenges faced by taxpayers due to the COVID-19 pandemic, the Government announced further extensions of key statutory and regulatory deadlines under direct tax laws and GST to provide additional compliance relief. Building on the relaxations already granted under the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, the due date for filing Income Tax Returns for Assessment Year 2020–21 was extended once again. Taxpayers required to get their accounts audited, including companies, as well as those required to furnish reports on international or specified domestic transactions, were granted time until 15 February 2021 to file their returns, while the due date for other taxpayers was extended to 10 January 2021. Correspondingly, the deadline for furnishing various audit reports, including tax audit reports, was extended to 15 January 2021. Relief was also provided under the Vivad Se Vishwas Scheme by extending the last date for filing declarations to 31 January 2021 and aligning the timelines for passing related orders. To reduce financial stress on small and middle-class taxpayers, the due date for payment of self-assessment tax up to ₹1 lakh was further extended in line with the revised return filing deadlines. In addition, the due date for filing the annual return under the Central Goods and Services Tax Act for FY 2019–20 was extended from 31 December 2020 to 28 February 2021. These measures were aimed at easing compliance pressure, preventing penal consequences, and supporting taxpayers during the prolonged disruption caused by the pandemic.