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1961Section 268

268. Exclusion of time taken for copy.

In the 2025 Act1 match · Unreviewed

From the Income Tax Department's correspondence.

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.

Income-tax Act, 1961: text as on 22 May 2026 · Official source ↗ ·