Amendment of section 245D.

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....ly:-- "Provided also that where in respect of an application, an order, which was required to be passed under this sub-section on or before the 31st day of January, 2021, has not been passed on or before the 31st day of January, 2021, such application shall deemed to be valid."; (ii) in sub-section (6B), for the words "amend any order passed by it", the words "amend any order passed" s....

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....ication was made under section 245C and received by the Interim Board; (iv) where the time-limit for amending any order or filing of rectification application as per sub-section (6B) expires on or after the 1st day of February, 2021, in computing the period of limitation, the period commencing from the ^1[1st day of February, 2021] and ending on the end of the month in which the Interim B....

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....respect of pending applications by the Interim Board, so as to impart greater efficiency, transparency and accountability by- (a) eliminating the interface between the Interim Board and the assessee in the course of proceedings to the extent technologically feasible; (b) optimising utilisation of the resources through economies of scale and functional specialisation; (c)....