Application of Section 32-O extended to Interim Board, making its provisions apply mutatis mutandis as to the Settlement Commission. The Finance Act, 2025 inserts a proviso into section 32-O providing that, from the appointed date, the provisions of section 32-O shall mutatis mutandis apply to the Interim Board as they apply to the Settlement Commission, thereby extending the section's applicability and procedural effect to the Interim Board.