Section 372: Exclusion of time taken for copy

The Income-tax Act, 2025Central Act · Act 30 of 2025

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 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.

Where this provision sits

Act	The Income-tax Act, 2025
Section	372
Marginal note	Exclusion of time taken for copy
Jurisdiction	Central
Status	In force as published by the source

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