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of <h1>Finance Bill 2023 amends section 245D, extending rectification application deadlines retroactively to September 30, 2023.</h1> Clause 95 of the Finance Bill, 2023, amends section 245D of the Income-tax Act. It replaces clause (iv) of sub-section (9) to extend the time-limit for amending orders or filing rectification applications under sub-section (6B). If the original time-limit expired between February 1, 2021, and February 1, 2022, it is now extended to September 30, 2023. This amendment is retroactively effective from February 1, 2021, impacting the procedure for applications under section 245C.
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