This document is the 291st issue of Tax Connect, covering the period of 28th March to 3rd April 2021. It includes updates and case law summaries on Income Tax, GST, FEMA, Customs, and DGFT. Key topics include the Madras High Court ruling on input tax credit for TDS, changes to the Equalisation Levy for e-commerce, and updates on Provident Fund tax exemptions. This publication is particularly useful for tax professionals, businesses, and anyone needing to stay informed about recent tax and financial regulations in India.