Exclusion of time taken for copy
[Section-372 as per the Income Tax Act, 2025 (this Act) w.e.f. 1st April, 2026.]
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.
FAQs on Section 372 of Income Tax Act 2025
What is the purpose of Section 372 of the Income Tax Act, 2025?
Section 372 is intended to ensure fairness by excluding certain periods when calculating the time limit for filing an appeal or application under the Act.
Which specific time periods are excluded under Section 372?
The day on which the order was served and the time taken to obtain a copy of the order (if it was not provided at the time of service) are excluded.
Is the day of service of the order included in the limitation period?
No, the day on which the order is served is excluded from the computation of the limitation period.
What if the assessee did not receive a copy of the order when it was served?
If a copy was not provided upon service, the time taken to obtain that copy is also excluded from the limitation period.
Does this exclusion apply to both appeals and applications?
Yes, Section 372 applies to both appeals and applications under the Income Tax Act, 2025.
Is there any requirement for the assessee to prove the time taken to obtain the copy?
Yes, the assessee may need to demonstrate the duration reasonably taken to obtain the copy to avail exclusion.
Does Section 372 apply automatically, or must the assessee request exclusion?
While the exclusion is a statutory provision, the assessee must usually assert and justify the relevant period to the authority or appellate body.
Does this section impact the prescribed limitation period itself?
No, it does not change the prescribed limitation period; it only affects how the period is calculated.
What happens if the copy is delayed due to administrative reasons?
Even if the delay is due to administrative or official processing, the time taken to obtain the copy is excluded as long as it was not provided with the notice.
Can the exclusion under Section 372 be challenged by the department?
Yes, the department may contest the period of exclusion claimed by the assessee, especially if deemed unreasonable.
Is this provision applicable for orders passed before 1st April, 2026?
No, Section 372 applies only to appeals or applications under the Income Tax Act, 2025 with effect from 1st April, 2026.
Refresh Page