Section 372 — Exclusion of time taken for copy
Old Act equivalent: Section 268 of IT Act 1961 Sub-part: A.5—General
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 provided with a copy of the order when the notice of the order was served, the time required to obtain a copy of such order, shall be excluded. Filing of appeal by income-tax authority.
Provisos
None.
Explanations
None.
Tables
None.
Key Structure
- Applies to: All appeals and applications under the Act with prescribed limitation.
- Conditions: Day of service of order excluded; time to obtain copy excluded if copy not provided with notice.
- Time limits: Exclusion applies to all limitation periods under the Act.
- Monetary limits: None.
- Exceptions: None.
Cross-References
None identified.
Amendment Notes
None noted from the extracted pages.