Section 39

Computation of period of limitation. Repealed

The Gift-tax Act, 1958

  • Act 18 of 1958
  • Ministry of Finance
  • Department of Revenue
About this Act

An Act to provide for the levy of gift-tax

All sections
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).

Source: India Code (Legislative Department, Govt. of India). Check the official Gazette before relying on it in court. Not legal advice. Free legal aid: 15100 (NALSA) · Know your rights

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