Section 39
Computation of period of limitation. Repealed
About this Act
An Act to provide for the levy of gift-tax
1In 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 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. Subs. by s. 30, ibid., for section 39 (w.e.f. 1-4-1963).