Abstract
The sudden occurrence of the Covid-19 pandemic affected millions of lives in India. The Indian government inter alia took immediate steps to give relief to the taxpayers under direct tax laws for sustaining their livelihood and to stabilise the economic growth. Post-lockdown, further measures were undertaken to address genuine concerns and hardships of the taxpayers. The suggestions of the international agencies, economic survey, some revenue officers for handling the emerging situation, and policy decisions taken by the direct tax administration pre- and post-Budget 2021 have been examined. Finally, it was found that an ongoing progressive tax structure and administration is the need of the hour for consistent economic growth and human development.
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