section 372
Exclusion of time taken for copy
Income Tax Act 2025Tax2025570 sections23 chapters
Chapter XVIII Appeals revisions and alternate dispute resolutions
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.
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