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of <h1>Finance Bill 2010 amends Income-tax Act, allows late High Court applications with valid reasons under Section 256(2A).</h1> Clause 48 of the Finance Bill, 2010, amends section 256 of the Income-tax Act by introducing sub-section (2A). This new provision allows the High Court to admit applications beyond the six-month period specified in sub-section (2) if there is sufficient cause for the delay. Previously, the assessee or Commissioner had six months from the Tribunal's order to apply to the High Court for a case statement. The amendment is retroactively effective from June 1, 1981, enhancing the High Court's discretion in admitting late applications.
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