Mera Samvidhaan All of Income-tax Act, 2025

Chapter XVIII · Appeals, Revisions and Alternate Dispute Resolutions

372Exclusion of time taken for copy.

Section 372 · Chapter XVIII · A.—Appeals — 5.—General · page 439 of the Act

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.

Section 372 of The Income-tax Act, 2025 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.