| Income tax - All pending refunds to charitable bodies, cooperatives, non-corporate businesses to be issued immediately + Income tax return due dates extended from July to October; Tax Audit due date extended till Oct 31, 2020 + 90 days extension granted to time-barring assessments + Vivad Se Vishwas Scheme - Payment due date extended till Dec 31, 2020 without interest
FM announces fiscal relief till March 31, 2021 - TDS & TCS rates for contract, commission & professional fees reduced by 25%; Relief to cost Rs 50,000 Crore to Exchequer
Govt extends force majeure benefit to real estate sector for six months; Centre to issue advisory to States and Regulators
FM announces relief for contractors in construction & goods & Services - additional six months given for compliance with Contract conditions + Bank Guarantee to be released against work done
Govt extends PF support to employers for 90 more days; 3.6 lakh establishments benefited from earlier package + Govt reduces statutory PF contribution by employers from 12% to 10% but CPSEs to continue to pay 12% but their employees to contribute only 10% ort to employers for 90 more days; 3.6 lakh establishments benefited from earlier package
FM announces Rs 30,000 Cr Special Liquidity Scheme for NBFCs, HFCs & MFIs + Rs 45000 Cr Partial Credit Guarantee Scheme also announced for NBFCs
Govt announces Rs 90,000 Cr emergency liquidity injection fund for DISCOMs + If DISCOMs pass on benefit to electricity consumers, rebate to be offered to DISCOMs
Govt + CPSEs to clear all pending bills of MSMEs within 45 days + Govt to provide e-platform to MSMEs to participate in international trade fair
Govt procurement - Tender up to Rs 200 Cr - Global tender to be disallowed
FM announces definition of MSMEs - Investment limit hiked to Rs 20 Crore + turnover size also to be reckoned with + Distinction between manufacturing and service MSME removed
Fund of Funds - Rs 50,000 Cr to be infused through equity route in potential MSMEs
FM unveils economic support package for MSMEs - Rs 3 lakh crore collateral-free loans with 4 year tenure & 12 month moratorium; to benefit 45 lakh units + Stressed MSMEs to get Rs 20,000 Cr from subordinate debt fund | 
