Amendment of section 245D.
47. In section 245D of the Income-tax Act, in sub-section (4A),
(a) in clause (ii), after the words, figures and letters the 1st day of June, 2007, the words, figures and letters but before the 1st day of June, 2010 shall be inserted;
(b) after clause (ii), the following clause shall be inserted with effect from the 1st day of June, 2010, namely:
(iii) in respect of an application made on or after the 1st day of June, 2010, within eighteen months from the end of the month in which the application was made..