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Union of India - Section

Section 268 in The Income Tax Act, 1961

268. Exclusion of time taken for copy.

- In computing the period of limitation prescribed for an appeal [or an application] [ Inserted by Act 12 of 1990, Section 42 (w.r.e.f. 1.4.1990).] 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.