Section 268 - Exclusion of time taken for copy - Income-tax Act, 1961

Exclusion of time taken for copy. 268. In computing the period of limitation prescribed for an appeal 1 [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. ----------------- Notes :- 1. Inserted by the Finance Act, 1990, w.e.f. 1-4-1990. Earlier these words were omitted by the Direct Tax Laws (Amendment) Act, 1987, w.e.f. 1-4-1989.