As we begin the new financial year, there was a demand for extension of FY 2019-20 to June 30, 2020, owing to the COVID – 19 outbreaks. However, the Government has not announced any changes, which aptly reminds us of Sir Benjamin Franklin’s famous words, “Only two things are certain in life, death and taxes.” During this lock down period, those who have amassed wealth for their future generations and those who earn their livelihood on a daily basis have come to a common ground. Therefore, though the world is…