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of <h1>Amendment to Section 245D: Settlement Commission Order Timelines Adjusted for Applications Post-June 1, 2010, to 18 Months.</h1> Clause 47 of the Finance Bill, 2010 proposes amendments to section 245D of the Income-tax Act concerning the Settlement Commission's timeline for passing orders on applications received under section 245C. The amendment specifies that for applications made between June 1, 2007, and June 1, 2010, the Commission must pass an order within twelve months from the end of the application month. Additionally, for applications made on or after June 1, 2010, the timeline extends to eighteen months. These changes are effective from June 1, 2010.
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