Gift-Tax Act, 1958
Section - 39 - Computation of period of limitation
54[Computation of period of limitation.39. 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 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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