Section 245D(8)(iv) in The Income Tax Act, 1961

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Union of India - Subsection

Section 245D(8)(iv) in The Income Tax Act, 1961

(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 1st day of February, 2021 and ending on the end of the month in which the Interim Board is constituted shall be excluded and where immediately after exclusion of such period, the remaining period available to the Interim Board for amending the order or to the Principal Commissioner or Commissioner or the applicant for filing of application is less than sixty days, such remaining period shall be extended to sixty days and the period of limitation shall be deemed to have been extended accordingly.

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Union of India - Subsection

Section 245D(8)(iv) in The Income Tax Act, 1961