Amendment status not verified — confirm the current text below against the official source.
General provisions relating to determination of tax.— (1) Where the service of notice or issuance of order is stayed by an order of a court or Appellate Tribunal, the period of such stay shall be excluded in computing the period specified in sub- sections (2) and (10) of section 73 or sub-sections (2) and (10) of section 74 [or sub-sections (2) and (7) of section 74A]200, as the case maybe.