§ 372
Chapter XVIII — Appeals, Revisions And Alternate Dispute Resolutions
Exclusion of time taken for copy
Income-tax Act, 2025
✍️ A plain-language summary of this section is being prepared. Below is the official text.
📜 Official text
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