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<h1>Finance Act 2023 Amends Section 115TD: New Clauses Added for Application Deadlines Under Sections 10 and 12A.</h1> Section 115TD of the Income-tax Act has been amended by the Finance Act, 2023. Changes include modifications to sub-section (3) where a new clause (iii) is added, addressing failure to apply within specified periods under certain provisions of sections 10 and 12A. In sub-section (5), clause (ii) is expanded to include references to the new clause (iii). Additionally, in the Explanation, clause (i) is updated to incorporate a new sub-clause (c), detailing the last date for application for registration or approval under specified sub-clauses of sections 10 and 12A.