Bare ActsIncome-tax Act, 2025

Section 372

Exclusion of time taken for copy.--

Amendment status not verified — confirm the current text below against the official source.

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 – Income-tax Act, 2025 | DailyLaw.ai