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<h1>New Rule for Income Tax Orders: 60-Day Expiry Applies to Pre-1989 Orders Too, Approval Needed for Extension.</h1> The Direct Tax Laws (Amendment) Act, 1987 introduced a new sub-section (8A) to section 132 of the Income Tax Act, 1961, effective from April 1, 1989. This sub-section mandates that orders under section 132(3) expire after 60 days unless extended with the Commissioner's approval. Concerns arose about the applicability of this rule to orders made before April 1, 1989. To prevent complications, the Board instructs that the procedure outlined in sub-section (8A) should also apply to orders issued under section 132(3) before this date.