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<h1>Application of Section 32P: statutory settlement procedures extended to the Interim Board, aligning it with the Settlement Commission.</h1> The amendment inserts a proviso into Section 32P providing that, on and from 1 April 2025, the provisions of that section shall mutatis mutandis apply to the Interim Board as they apply to the Settlement Commission, thereby extending the section's procedural and substantive application to the Interim Board and aligning its statutory treatment with that of the Settlement Commission.