IT Act 1961 268 — Exclusion of time taken for copy

Income-tax Act, 1961

Statutory text

In computing the period of limitation prescribed for an appeal [or an application] under this Act, the day on which the order complained of was served and, if the assessee was not furnished with a copy of the order when the notice of the order was served upon him, the time requisite for obtaining a copy of such order, shall be excluded.

Back to IT Act 1961