Section 24(8) in The Black Money (Undisclosed Foreign Income And Assets) And Imposition Of Tax Act, 2015
(8)In computing the period of limitation under sub-section (7), the following shall not be included, namely:—(a)the time taken in giving an opportunity to the assessee to be reheard under section 7; or(b)any period during which any proceeding under this section is stayed by an order or injunction of any court.
