§ 372
Chapter XVIII — Appeals, Revisions And Alternate Dispute Resolutions
Exclusion of time taken for copy
Income-tax Act, 2025
When you calculate the deadline to file an appeal or application under the Income‑Tax Act, the day the order is served is counted as the start date. If you did not receive a copy of the order at that time, any extra days needed to obtain the copy are not counted against you.
📜 Official text of the section +
372. 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.
Filing of appeal by income-tax authority.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.
Related sections
§ 356Appealable orders before Joint Commissioner (Appeals)§ 357Appealable orders before Commissioner (Appeals)§ 358Form of appeal and limitation§ 359Procedure in appeal§ 360Principal Commissioner or Commissioner. Powers of Joint Commissioner (Appeals) or Commissioner (Appeals)§ 361Appellate Tribunal