Section 372
Section 372: exclusion of time taken for copy
Section 372 is a limitation-computation rule: in working out the deadline for filing an appeal or application under the Act, the day the appealed-against order was served is excluded, and if the assessee wasn't given a copy of the order when notice of it was served, the time taken to obtain that copy is also excluded from the limitation period.
The rule
In computing the period of limitation prescribed for an appeal or application under this Act, the day on which the order complained of was served is excluded. If the assessee was not provided a copy of the order when notice of the order was served, the time required to obtain a copy of that order is also excluded.
Frequently asked questions
Does the day my order was served count toward my appeal deadline?
No - Section 372 excludes the day on which the order complained of was served from the limitation period computation.
What if I wasn't given a copy of the order along with the notice?
The time you needed to actually obtain a copy of the order is excluded from the limitation period for filing your appeal or application, under Section 372.
Related sections
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Get help filing your income-tax appeal in timeLast updated 9 September 2026