Extension of time limits for rectification applications under section 245D: deadlines in 2021-22 extended to September 30, 2023. The substitution of clause (iv) extends the time limit for amending any order or filing a rectification application that expired on or after 1 February 2021 but before 1 February 2022, by providing that such time limit shall be extended to 30 September 2023, with the amendment taking effect retrospectively from 1 February 2021.
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Provisions expressly mentioned in the judgment/order text.
Extension of time limits for rectification applications under section 245D: deadlines in 2021-22 extended to September 30, 2023.
The substitution of clause (iv) extends the time limit for amending any order or filing a rectification application that expired on or after 1 February 2021 but before 1 February 2022, by providing that such time limit shall be extended to 30 September 2023, with the amendment taking effect retrospectively from 1 February 2021.
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