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of <h1>Finance Act 2010 amends Section 245D: New timeframes for tax applications made after June 1, 2007.</h1> Section 245D of the Income-tax Act has been amended by the Finance Act, 2010. In sub-section (4A), clause (ii) now includes applications made after June 1, 2007, but before June 1, 2010. Additionally, a new clause (iii) has been introduced, effective from June 1, 2010, stipulating that applications made on or after this date must be processed within eighteen months from the end of the month in which the application was submitted.
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