Interim Board substitution in settlement procedures alters application of section 127C and permits time limit extensions. Amendments to section 127C substitute an Interim Board for the Settlement Commission in specified sub sections, apply those procedural provisions to pending applications with that substitution, clarify the timeline in sub section (3) to run from receipt of the order, replace references to 'Bench' with 'Interim Board', and provide that sub section (10) operate as if referencing either the Settlement Commission or the Interim Board. The Interim Board may, within three months of its constitution, extend the time limit in sub section (8A) by up to a further twelve months for reasons recorded in writing.