Section 268: Exclusion of time taken for copy

The Income-tax Act, 1961Central Act · Act 43 of 1961

Repealed. This text is published for reference. It is not in force, and it should not be relied on as current law without checking what replaced it. Repealed by the Income-tax Act, 2025, with effect from 1 April 2026

Exclusion of time taken for copy.

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.

Where this provision sits

Act	The Income-tax Act, 1961
Section	268
Marginal note	Exclusion of time taken for copy
Jurisdiction	Central
Status	Repealed
Judgments citing it	1

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