Restriction on successive settlement applications: permitted applicants barred from fresh filings, except for identical issues differing only by period or amount. The amendment renumbers the existing provision as sub section (1) with a temporal qualification and inserts a new sub section (2) providing that an assessee who files a settlement application on or after the cutoff date and is allowed to proceed under the scheme's permission stage is barred from filing further settlement applications on other matters, except where the subsequent application concerns the same legal issue as the earlier application but differs only in the period under dispute and the amount.