Section 39 of The Gift-tax Act, 1958 View Chapter 8

Computation of period of limitation.

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.

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1. Subs. by s. 30, ibid., for section 39 (w.e.f. 1-4-1963).