https://www.taxtmi.com/acts?id=39435 Amendment to section 245D deems applications with orders not passed by 31 January 2021 to be valid, permits broader amendment of orders, and applies specified sub-sections to pending applications allotted to an Interim Board with substitution of references to the Settlement Commission or Bench. It prescribes a deemed filing date for Interim Board receipts, excludes the period from 1 February 2021 until the month of constitution when computing limitation, and extends any remaining period to sixty days if shorter. The Central Government may notify a scheme and adapt Act provisions for implementing the Interim Board process. en-us Mon, 01 Feb 2021 20:06:15 +0530 Mon, 01 Feb 2021 20:06:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=39435 Amendment to section 245D deems applications with orders not passed by 31 January 2021 to be valid, permits broader amendment of orders, and applies specified sub-sections to pending applications allotted to an Interim Board with substitution of references to the Settlement Commission or Bench. It prescribes a deemed filing date for Interim Board receipts, excludes the period from 1 February 2021 until the month of constitution when computing limitation, and extends any remaining period to sixty days if shorter. The Central Government may notify a scheme and adapt Act provisions for implementing the Interim Board process. Act-Rules Bills Mon, 01 Feb 2021 20:06:15 +0530 https://www.taxtmi.com/acts?id=39435