Chapter XVIII - Appeals, Revisions and Alternate Dispute Resolutions
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.
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Need advice on Section 372?
This article is for general information. Refer to the Income-tax Act, 2025 as amended by the Finance Act, 2026 and the Taxation and Other Laws (Amendment) Act, 2026 for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
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.
Introduction
Two exclusions affect the limitation calculation for an appeal or application: the day the complained-of order was served, and, if no copy was provided with notice of the order, the time required to obtain its copy.
Key takeaways
Service day
The day on which the order was served is excluded.
Copy time
Time to obtain the copy is excluded only where the copy was not provided when notice was served.
Count the exclusions separately
Exclude the day on which the order complained of was served when computing an appeal or application period. Also exclude the time required to obtain a copy of the order only if a copy was not provided when notice of the order was served.
Record the notice-service date, whether a copy accompanied the notice, when a copy was requested and when it became available. Section 372 adjusts a limitation period prescribed elsewhere; it does not itself prescribe the length of that period.
Hypothetical timeline
Suppose notice of an order is served on 1 June without a copy, and the copy is obtained on 6 June. The service day and the time required to obtain the copy are excluded when applying the relevant appeal or application period. The actual filing deadline still depends on that period and the facts of service and supply.
Step-by-step flow for computing a limitation period under Section 372
- 1
Is the period one prescribed for an appeal or an application under this Act?
- No: Section 372 does not apply; use the rule that governs that period.
- Yes: Go to the next step.
- 2
Find the limitation period in the provision that allows the appeal or application
Section 372 does not fix any period itself. It only tells you what to leave out when counting.
- 3
Exclude the day on which the order complained of was served
This day is always left out under Section 372.
- 4
Was the assessee given a copy of the order when the notice of the order was served?
- Yes: Only the day of service is excluded. Go to the next step.
- No: Also exclude the time required to obtain a copy of the order. Go to the next step.
- 5
Count the period and keep evidence
Add the excluded time to the period and work out the last day. Keep proof of the service date and of when the copy was applied for and received, because the exclusion depends on these facts.
Practical checklist
Do
- Record the date the order complained of was served and exclude that service day from the appeal or application limitation calculation.
- If no copy of the order accompanied the notice, document the request and time required to obtain it before computing the filing deadline.
- Keep proof of service and copy receipt so the exclusion can be supported.
Avoid
- Do not exclude copy-obtaining time where a copy was already provided when the notice was served.
- Do not assume this rule substitutes for the underlying appeal or application limitation period; it only changes the days counted.
Illustrative example
Worked example: notice served without a copy of the order
Hypothetical facts (illustration only, not a real taxpayer): A notice of an order is served on a firm on 1 July 2027, but no copy of the order is given with it. The firm applies for a copy and receives it. Assume the time required to obtain the copy is 9 days. Assume also that the limitation period for the appeal, under the provision that allows it, is 60 days. Both the 9 days and the 60 days are assumed for illustration; Section 372 does not state them.
Day of service
1 July 2027 is the day the order was served. It is excluded under Section 372.
Time to obtain the copy
No copy was given with the notice, so the 9 days needed to obtain it are also excluded.
Total span
Excluded days plus the period: 1 + 9 + 60 = 70 days, counted from 1 July 2027.
Last day
Counting 1 July 2027 as day 1: July gives 31 days, August brings the total to 62, and 8 September 2027 is day 70. On these assumed figures, 8 September 2027 is the last day.
Outcome
- On the assumed figures, the appeal can be filed up to 8 September 2027.
- The actual period comes from the appeal or application provision, and the time needed to obtain the copy is a fact that must be shown.
Glossary
- Limitation period
- The prescribed deadline for an appeal or application, adjusted by the exclusions in section 372.
- Service
- Delivery of the order or notice to the person, which triggers the date calculation in section 372.
Frequently asked questions
Is time to obtain a copy excluded in every case?
Section 372 makes that exclusion where the assessee was not provided a copy when notice of the order was served.
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.
Need help applying this provision to your situation?
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