central government employees which was later extended to the noncentral government employees as well legislative amendments to adopt the scheme are expected to be introduced in the budget the government could extend this scheme beyond 31 march 2021 extension of relief for stranded nrisfurther the government may also introduce legislative amendments to adopt or extend some of the measures already introduced to provide relief during the pandemicthe government had announced relaxation in relation to stay in india for determining residential status for financial year 201920 for individuals based in india who had come on a visit to india but had to prolong their stay in india due to travel restrictions owing to the pandemic considering that the travel restrictions and suspension of international flights extended into financial year 202021 the government could announce similar relaxation for financial year 202021 as wellin every budget the government is faced with the task of introducing measures to meet its revenue needs and at the same time cater to the taxpayers expectations for relief from taxes given the unprecedented times the need to balance these requirements is much more than ever in this budgetshalini jain partner people advisory services ey india meena narayanan senior tax professional with ey india has also contributed to this article the views expressed are personal