evidence: The latter includes a Production Linked Incentive scheme targeting 13 priority sectors and is expected to cost about 0.8 percent of GDP over 5 years, a higher fertilizer subsidy allocation benefiting the agriculture sector (0.3 percent of GDP) and support for urban housing construction (0.1 percent of GDP). Several measures to ease the tax compliance burden across a range of sectors have also been announced, including postponing some tax-filing and other compliance deadlines, and a reduction in the penalty interest rate for overdue GST filings. Similar measures to ease tax compliance burden during the months of April and May 2021 were re-introduced in response to the recent surge in infections. Measures without an immediate direct bearing on the government's deficit position aim to provide credit support to businesses (1.9 percent of GDP), poor households, especially migrants and farmers (1.6 percent of GDP), distressed electricity distribution companies (0.4 percent of GDP), and targeted support for the agricultural sector (0.7 percent of GDP), as well as some miscellaneous support measures (about 0.3 percent of GDP). [...] - Writing-off of the subsidies and the repayable part of the PFR liquidity loans to micro firms and SMEs, which are affected by the new sanitary restrictions if their revenues in March-2020 to March-2021 drop by at least 30 percent year on year.