We address the question of interpolation of the virtual Compton scattering process off a polarized nucleon target between the deeply virtual regime for the initial state photon and its near on-shell kinematics making use of the photon helicity-dependent Compton Form Factors (CFFs) as a main ingredient of the formalism. We suggest a simple parametrization of the Compton hadronic tensor in terms of CFFs which are free from kinematical singularities. We also provide a relation of our basis spanned by a minimal number of Dirac bilinears to the one introduced by Tarrach for the parametrization of the virtual Compton tensor and utilize the former to establish a set of equalities among our CFFs and Generalized Polarizabilities. As a complementary result, we express Compton scattering in the Born approximation in terms of CFFs as well.